Valuation/Lit. sup./Fraud/M&A
Showing 1–16 of 1317 results
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The challenges of valuing promissory notes
May / June 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: Business valuation professionals are sometimes asked to determine the fair market value of a promissory note, typically in connection with gift or estate tax matters involving intrafamily loans or sales. This article shows why this task is often more complicated than it seems at first blush.
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How to value “profits interests” in LLCs
May / June 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: Limited liability companies (LLCs) sometimes offer a unique form of equity-based compensation known as “profits interests.” These awards don’t convey the full rights of ownership. This article describes why it’s important to understand the specific terms of an award and how a unit’s terms and conditions affect the method of valuation.
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Spotlight on patent infringement – Recent Federal Circuit case offers guidance on the EMVR
May / June 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 838
Abstract: In general, a patent holder seeking infringement damages must apportion profits or royalties between the patented feature and any unpatented features of the infringing product. But there’s an important exception to apportionment known as the “entire market value rule” (EMVR). This article explains what it takes for a plaintiff to invoke the EMVR and summarizes a recent U.S. Court of Appeals case. A sidebar discusses why certain commenters think this case sets the bar too high. Power Integrations, Inc. v. Fairchild Semiconductor International, Inc., 904 F.3d 965, Fed. Cir. 2018 VirnetX, Inc. v. Cisco Systems, Inc., 767 F.3d 1308, Fed. Cir. 2014
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Cost approach – Taking the balance sheet to a different level
May / June 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: The cost (or asset-based) approach specifically focuses on a company’s balance sheet. This article explains how this approach works and when it might be an appropriate method of valuation.
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The challenges of valuing promissory notes
May / June 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: Business valuation professionals are sometimes asked to determine the fair market value of a promissory note, typically in connection with gift or estate tax matters involving intrafamily loans or sales. This article shows why this task is often more complicated than it seems at first blush.
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How to value “profits interests” in LLCs
May / June 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: Limited liability companies (LLCs) sometimes offer a unique form of equity-based compensation known as “profits interests.” These awards don’t convey the full rights of ownership. This article describes why it’s important to understand the specific terms of an award and how a unit’s terms and conditions affect the method of valuation.
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Spotlight on patent infringement – Recent Federal Circuit case offers guidance on the EMVR
May / June 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 838
Abstract: In general, a patent holder seeking infringement damages must apportion profits or royalties between the patented feature and any unpatented features of the infringing product. But there’s an important exception to apportionment known as the “entire market value rule” (EMVR). This article explains what it takes for a plaintiff to invoke the EMVR and summarizes a recent U.S. Court of Appeals case. A sidebar discusses why certain commenters think this case sets the bar too high. Power Integrations, Inc. v. Fairchild Semiconductor International, Inc., 904 F.3d 965, Fed. Cir. 2018 VirnetX, Inc. v. Cisco Systems, Inc., 767 F.3d 1308, Fed. Cir. 2014
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Cost approach – Taking the balance sheet to a different level
May / June 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: The cost (or asset-based) approach specifically focuses on a company’s balance sheet. This article explains how this approach works and when it might be an appropriate method of valuation.
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Court clarifies damages for ESOP fiduciary breach
May / June 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 411
Abstract: When an employee stock ownership plan (ESOP) is induced by the owner or other fiduciaries to overpay for the company’s stock, a court can order those fiduciaries to pay damages. This article summarizes how a Virginia trial court quantified damages in a recent fiduciary breach case. Pizzella (formerly Acosta) v. Vinoskey, No. 6:16-cv-00062 (W.D. Va. Aug. 2, 2019)
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Market approach: Is it right for your business?
May / June 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 557
Abstract: The market approach is often used to value private businesses. It derives value from pricing multiples based on comparable businesses or ownership interests that have been sold. This article provides an overview of two methods under this approach — the guideline M&A method and the guideline public company method — and various criteria that valuation experts may use to identify comparables. Estate of Gallo v. Commissioner, T.C. Memo 1985-363
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Filing charges against a fraudster
May / June 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: After occupational fraud has been discovered, the case might proceed to civil litigation, criminal prosecution, both or neither. This article discusses the options victim-organizations face when fraud strikes and how in-house personnel and external forensic accounting experts can work together to help ensure that law enforcement receives the support it needs to prosecute a white collar criminal.
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Estate and gift tax valuations – 3 valuable lessons from the trenches
May / June 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 840
Abstract: The IRS and taxpayers rarely see eye-to-eye when valuing businesses for estate and gift tax purposes. This article summarizes three recent developments from the U.S. Tax Court, a federal district court and the IRS Office of Chief Counsel that deal with the issue of fair market value in a federal estate and gift tax context. A sidebar explains why the IRS wouldn’t extend an estate’s deadline for claiming a refund under the financial disability exception. Cavallaro v. Commissioner, T.C. Memo. 2019-144 (Tax Ct. Oct. 29, 2019) Carter v. United States, No. 18-cv-01380-HNJ (N.D. Ala. Aug. 9, 2019)
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Doyle v. Commissioner – Taxpayer can’t reduce taxable settlement for pain and suffering
March / April 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: Internal Revenue Code Section 104 lays out the proper tax treatment for damages for injuries or illness received as the result of a lawsuit. This article discusses a recent U.S. Tax Court case in which a taxpayer tried to get around the rules by taking what the court described as “some weird deductions” to offset payments for emotional distress. Doyle v. Commissioner, T.C. Memo. 2019-8, February 6, 2019
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4 common payroll fraud schemes
March / April 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 594
Abstract: Dishonest employees may test the waters with payroll scams before they attempt bigger, bolder fraud ploys. Staff training can help reduce an employer’s risk. This article covers four payroll-related scams: 1) doctored hours, 2) ghost employees, 3) commission fraud and 4) direct deposit redirect schemes.
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Beware of hidden business income and assets in divorce
March / April 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: When divorcing spouses own a private business interest, dividing up the marital estate can become complicated — and even downright ugly. This article highlights potential red flags that could indicate that the spouse who controls a business may be downplaying profits or hiding business assets to protect his or her financial interests.
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AI rises to the forefront in law firm operations
March / April 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 818
Abstract: The American Bar Association has explicitly recognized the growing role for artificial intelligence (AI) in the practice of law. This article explains the importance of staying atop of these technologies and the ethical requirements, along with highlighting ways that attorneys can use AI to boost productivity and improve service. A sidebar explains how to apply AI at a law firm.