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

Showing 49–64 of 1353 results

  • 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.

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  • Stephanos v. Stephanos – Personal vs. enterprise goodwill in divorce

    March / April 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 429

    Abstract: The treatment of business goodwill in divorce cases varies from state to state. Courts in more than half of the states, including Florida, make an important distinction between personal and enterprise goodwill. This article summarizes a recent Florida circuit court decision to classify all goodwill from a one-owner service business as enterprise goodwill, a marital asset under state law.

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  • Beware the pitfalls of using EBITDA multiples

    March / April 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: Business owners and their legal advisors may be tempted to rely on multiples of earnings before interest, taxes, depreciation and amortization (EBITDA) to estimate the value of a business. This article explains why this shortcut can be costly when it’s used for federal transfer tax, litigation or M&A purposes.

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  • Valuing “synergies” in M&A

    March / April 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: In mergers and acquisitions (M&As), it’s often said that the combined entity is more valuable than the sum of its parts. The reason is related to a concept known as “synergies,” which are benefits to a specific strategic buyer. This article discusses two types of synergies, the benefits to sharing synergies and a risk-based approach for estimating their values.

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  • Daubert challenges – Communication with experts is key to avoiding exclusion

    March / April 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 871

    Abstract: Litigants in federal cases often challenge the admissibility of expert testimony, arguing that it fails to meet minimum standards of relevance and reliability. This article briefly reviews the Daubert standard and outlines several best practices to consider as you and your experts prepare for trial. A sidebar clarifies the distinction between the reliability and credibility of an expert’s testimony.

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  • Stephanos v. Stephanos – Personal vs. enterprise goodwill in divorce

    March / April 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 429

    Abstract: The treatment of business goodwill in divorce cases varies from state to state. Courts in more than half of the states, including Florida, make an important distinction between personal and enterprise goodwill. This article summarizes a recent Florida circuit court decision to classify all goodwill from a one-owner service business as enterprise goodwill, a marital asset under state law.

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  • Beware the pitfalls of using EBITDA multiples

    March / April 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 598

    Abstract: Business owners and their legal advisors may be tempted to rely on multiples of earnings before interest, taxes, depreciation and amortization (EBITDA) to estimate the value of a business. This article explains why this shortcut can be costly when it’s used for federal transfer tax, litigation or M&A purposes.

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  • Valuing “synergies” in M&A

    March / April 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: In mergers and acquisitions (M&As), it’s often said that the combined entity is more valuable than the sum of its parts. The reason is related to a concept known as “synergies,” which are benefits to a specific strategic buyer. This article discusses two types of synergies, the benefits to sharing synergies and a risk-based approach for estimating their values.

    Read More

  • Daubert challenges – Communication with experts is key to avoiding exclusion

    March / April 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 871

    Abstract: Litigants in federal cases often challenge the admissibility of expert testimony, arguing that it fails to meet minimum standards of relevance and reliability. This article briefly reviews the Daubert standard and outlines several best practices to consider as you and your experts prepare for trial. A sidebar clarifies the distinction between the reliability and credibility of an expert’s testimony.

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  • Weak damages evidence can mean nominal damages

    January / February 2020
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 444

    Abstract: A start-up company lost out on a jury’s $4.35 million lost profits award in a breach of contract action after a federal court found its expert’s “yardstick” analysis faulty. This article explains what happened, why the U.S. Court of Appeals for the Second Circuit upheld a $1 damages award and how the case may apply to other clients who rely on financial experts to quantify economic damages.

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  • Marroquin v. Marroquin – Evaluating goodwill for a one-person business

    January / February 2020
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 610

    Abstract: In divorce cases, the treatment of a closely held business’s “goodwill” varies from state to state. It also depends on the nature of the business. This article discusses the concept of goodwill in a divorce context and highlights a recent Utah appeals court case which determined that there was no enterprise (institutional) goodwill in a business that entirely depended on the owner-spouse’s efforts and reputation.

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  • Control risk with a comprehensive ERM program

    January / February 2020
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 621

    Abstract: Business owners can’t eliminate all risk factors. But they can manage their company’s risk profile by implementing an Enterprise Risk Management (ERM) program. This article explains how financial experts can help business owners adopt an integrated approach to assess and manage fraud risk.

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  • To tax-affect or not to tax-affect – Valuing pass-through businesses

    January / February 2020
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 866

    Abstract: The debate in valuation circles over tax-affecting — reducing a pass-through entity’s projected future income for hypothetical corporate income taxes on that income — has heated up in recent years. This article outlines arguments for and against tax-affecting. It also explains how recent tax law changes may have leveled the playing field between C corporations and pass-through entities. A sidebar summarizes a recent case in which the U.S. Tax Court allowed tax-affecting methodology to account for the tax consequences of pass-through status.

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