Valuation/Lit. sup./Fraud/M&A

Showing 17–32 of 1353 results

  • Estimating lost profits using the before-and-after method

    September / October 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 449

    Abstract: In Memorial Hermann Health System v. Gomez, a Texas appellate court upheld a compensatory and punitive damages award to a cardiovascular surgeon. The doctor’s employer raised several issues on appeal, including an argument that evidence of lost profits was legally insufficient. This article explains why the appellate court disagreed. Memorial Hermann Health System v. Gomez, 584 S.W. 3d 590 (Tex. App. 2019)

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  • Grieve v. Commissioner – Subsequent events: Tax Court rejects speculative assumption

    September / October 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 579

    Abstract: In a recent gift tax case, the U.S. Tax Court accepted the taxpayer’s value, which included discounts for lack of control and marketability. This article explains that the IRS erroneously based its value on speculative, improbable actions. Grieve v. Commissioner, TC Memo 2020-28 (March 2, 2020) Olson v. United States, 292 U.S. 246, 257 (1934)

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  • Factor current risks into the cost of capital

    September / October 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 613

    Abstract: Estimating discount rates is a complex task — even in the best of times. This article explains how today’s volatile economy has forced valuation experts to re-evaluate traditional methods of quantifying discount rates.

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  • How COVID-19 affects divorce cases – Pandemic creates unique business valuation challenges

    September / October 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 837

    Abstract: The COVID-19 pandemic has had a devastating impact on the economy and created significant uncertainty. This article explains how the current environment presents unique challenges as couples in divorce proceedings strive to reach an equitable property division agreement. A sidebar explains the issue of double-dipping and summarizes a recent divorce case where an Ohio appellate court allowed double-dipping. Kim v. Kim, C.A. Nos. 28684, 29144 (Ohio Ct. App., January 8, 2020)

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  • Estimating lost profits using the before-and-after method

    September / October 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 449

    Abstract: In Memorial Hermann Health System v. Gomez, a Texas appellate court upheld a compensatory and punitive damages award to a cardiovascular surgeon. The doctor’s employer raised several issues on appeal, including an argument that evidence of lost profits was legally insufficient. This article explains why the appellate court disagreed. Memorial Hermann Health System v. Gomez, 584 S.W. 3d 590 (Tex. App. 2019)

    Read More

  • Grieve v. Commissioner – Subsequent events: Tax Court rejects speculative assumption

    September / October 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 579

    Abstract: In a recent gift tax case, the U.S. Tax Court accepted the taxpayer’s value, which included discounts for lack of control and marketability. This article explains that the IRS erroneously based its value on speculative, improbable actions. Grieve v. Commissioner, TC Memo 2020-28 (March 2, 2020) Olson v. United States, 292 U.S. 246, 257 (1934)

    Read More

  • Factor current risks into the cost of capital

    September / October 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 613

    Abstract: Estimating discount rates is a complex task — even in the best of times. This article explains how today’s volatile economy has forced valuation experts to re-evaluate traditional methods of quantifying discount rates.

    Read More

  • How COVID-19 affects divorce cases – Pandemic creates unique business valuation challenges

    September / October 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 837

    Abstract: The COVID-19 pandemic has had a devastating impact on the economy and created significant uncertainty. This article explains how the current environment presents unique challenges as couples in divorce proceedings strive to reach an equitable property division agreement. A sidebar explains the issue of double-dipping and summarizes a recent divorce case where an Ohio appellate court allowed double-dipping. Kim v. Kim, C.A. Nos. 28684, 29144 (Ohio Ct. App., January 8, 2020)

    Read More

  • Factoring governing documents into the valuation equation

    July / August 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 424

    Abstract: When valuing a business interest, it’s critical to examine organizational documents. This article explains how a business valuation expert reviews governing documents to assess the interest’s relative levels of control and marketability, as well as the cash flows the interest is entitled to receive.

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  • Financial statement adjustments are essential in business valuation

    July / August 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: Under the income and market approaches, the value of a business is based on how much earnings it will generate in the future. Historical results are a helpful starting point, but they usually need to be adjusted when projecting future performance. This article highlights various types of adjustments that valuation experts consider and explains how the novel coronavirus (COVID-19) pandemic may require special consideration when valuing businesses going forward.

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  • How will financial reporting changes affect the valuation process?

    July / August 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 609

    Abstract: The Financial Accounting Standards Board has issued several major updated accounting standards in recent years, and the implementation process is underway. This article summarizes the changes to revenue recognition, lease and credit loss rules — and how they might impact the process of valuing a private business.

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  • R.D. Clark & Sons – Tax-affecting debate continues

    July / August 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 843

    Abstract: For decades, business valuation experts and the IRS have been at odds regarding the practice of “tax affecting” the earnings of pass-through entities. This article summarizes a recent Connecticut appellate court decision on this issue, which highlights both sides of the debate — and the importance of considering the facts of the specific case. A sidebar discusses an apparent softening of the U.S. Tax Court’s stance on this matter. R.D. Clark & Sons, 194 Conn. App. 690 (2019) Estate of Jones, TC Memo 2019-101, August 19, 2019 Gross v. Commissioner, T.C. Memo. 1999-254, aff’d. 272 F. 3d 333 (6th Cir. 2001), cert. denied, 537 U.S. 827 (2002)

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  • Factoring governing documents into the valuation equation

    July / August 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 424

    Abstract: When valuing a business interest, it’s critical to examine organizational documents. This article explains how a business valuation expert reviews governing documents to assess the interest’s relative levels of control and marketability, as well as the cash flows the interest is entitled to receive.

    Read More

  • Financial statement adjustments are essential in business valuation

    July / August 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: Under the income and market approaches, the value of a business is based on how much earnings it will generate in the future. Historical results are a helpful starting point, but they usually need to be adjusted when projecting future performance. This article highlights various types of adjustments that valuation experts consider and explains how the novel coronavirus (COVID-19) pandemic may require special consideration when valuing businesses going forward.

    Read More

  • How will financial reporting changes affect the valuation process?

    July / August 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 609

    Abstract: The Financial Accounting Standards Board has issued several major updated accounting standards in recent years, and the implementation process is underway. This article summarizes the changes to revenue recognition, lease and credit loss rules — and how they might impact the process of valuing a private business.

    Read More

  • R.D. Clark & Sons – Tax-affecting debate continues

    July / August 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 843

    Abstract: For decades, business valuation experts and the IRS have been at odds regarding the practice of “tax affecting” the earnings of pass-through entities. This article summarizes a recent Connecticut appellate court decision on this issue, which highlights both sides of the debate — and the importance of considering the facts of the specific case. A sidebar discusses an apparent softening of the U.S. Tax Court’s stance on this matter. R.D. Clark & Sons, 194 Conn. App. 690 (2019) Estate of Jones, TC Memo 2019-101, August 19, 2019 Gross v. Commissioner, T.C. Memo. 1999-254, aff’d. 272 F. 3d 333 (6th Cir. 2001), cert. denied, 537 U.S. 827 (2002)

    Read More