Valuation/Lit. sup./Fraud/M&A
Showing 1393–1408 of 1557 results
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Ask the Advisor – Q. Should I sign a TSA when I sell my business?
April / May 2009
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 432
Abstract: This column defines transition services agreements (TSAs) as legal contracts in which a business buyer agrees to pay the seller a fee to maintain specific services for the business after the deal closes. It also explains why TSAs appeal to both parties. They free buyers from immediate responsibility for all of an acquisition’s operations and help speed up the deal process — meaning sellers get paid faster.
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Look out! – Spotting the signs of a troubled deal
April / May 2009
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 845
Abstract: M&A transactions are long — and delicate — processes, and there’s plenty that can go wrong before they close. This article helps both buyers and sellers spot signs of trouble, such as cultural incompatibilities, employee battles over customer accounts and management positions, and unchecked rumors circulating among stakeholders, including vendors and investors.
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Never too early – Start preparing your business for sale now
April / May 2009
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 805
Abstract: Most business owners are too consumed with the day-to-day responsibilities of running a company to have time to prepare it for eventual sale. This article advises owners to plan ahead and start thinking about what a potential buyer may seek in an acquisition, such as name recognition or solid balance sheets. Businesses should perform a self-analysis, streamline operations as much as possible and scrutinize themselves through the eyes of competitors and strategic partners.
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When to sell a division or subsidiary
April / May 2009
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 767
Abstract: One of the best ways a company can weather a weak economy is to streamline operations through the divestiture of divisions or subsidiaries. This article discusses the potential benefits of selling a unit, explains why it’s easier to sell a subsidiary than a division and suggests ways to find a buyer by targeting companies operating in the same product niche or a complementary sector.
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For What It’s Worth: Valuation in the Courts – Recent FLP case illustrates IRS attack strategies
Spring 2009
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 578
Abstract: For attorneys, an in-depth understanding of recent case law regarding family limited partnerships (FLPs) is a prerequisite to helping clients with these estate planning vehicles. One recent case, Holman v. Commissioner, shows a few strategies the IRS may use to challenge an FLP.
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ACFE study quantifies employee fraud
Spring 2009
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 535
Abstract: The Association of Certified Fraud Examiners’ latest Report to the Nation on Occupational Fraud and Abuse estimates that U.S. organizations lost about 7% of their annual revenues — or $994 billion — to fraud in 2008. And the most costly form of fraud involves misstated financial statements. Understanding the most common types of fraud and their costs can make it easier to identify these costly schemes. This article details some of the statistics.
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What standard should be used for divorce valuations? Fair market value vs. fair value
Spring 2009
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 956
Abstract: Courts have typically applied the fair market value (FMV) standard to estimate the value of businesses in divorce proceedings. Recently, however, attorneys for nonowner spouses have been increasingly requesting the use of the fair value (FV) standard. This article looks at a variety of cases over the last couple of decades. The arguments are worth noting, as the monetary difference between FMV and FV — for both owner and nonowner spouses — can prove substantial.
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E-discovery: Avoiding inadvertent disclosure
Spring 2009
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 307
Abstract: Electronic evidence has assumed a prominent role in discovery. In turn, the massive amounts of data in such evidence have increased the risk of inadvertent disclosure of privileged materials. But savvy attorneys can use technology to screen evidence for potentially privileged materials. This short article offers tips.
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Preparing for the unexpected – Buy-sell agreements can steady businesses in uncertain times
Spring 2009
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 670
Abstract: To guard against the negative consequences that could arise from events such as the death or disability of a partner, the divorce of a family business owner, or a shareholder dispute, companies need to be prepared. A buy-sell agreement can steady a business in uncertain times, and valuation considerations play an integral role in effective agreements. This is why an appraiser is needed to address areas such as insurance coverage, buyout terms, and choosing the correct standard of value. A qualified appraiser also knows how to avoid simplistic or outdated formulas in determining the appropriate value.
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For What It’s Worth: Valuation in the Courts – Recent FLP case illustrates IRS attack strategies
Spring 2009
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 623
Abstract: For attorneys, an in-depth understanding of recent case law regarding family limited partnerships (FLPs) is a prerequisite to helping clients with these estate planning vehicles. One recent case, Holman v. Commissioner, shows a few strategies the IRS may use to challenge an FLP.
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ACFE study quantifies employee fraud
Spring 2009
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 607
Abstract: The Association of Certified Fraud Examiners’ latest Report to the Nation on Occupational Fraud and Abuse estimates that U.S. organizations lost about 7% of their annual revenues — or $994 billion — to fraud in 2008. And the most costly form of fraud involves misstated financial statements. Understanding the most common types of fraud and their costs can make it easier to identify these costly schemes. This article details some of the statistics.
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What standard should be used for divorce valuations? – Fair market value vs. fair value
Spring 2009
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 1031
Abstract: Courts have typically applied the fair market value (FMV) standard to estimate the value of businesses in divorce proceedings. Recently, however, attorneys for nonowner spouses have been increasingly requesting the use of the fair value (FV) standard. This article looks at a variety of cases over the last couple of decades. The arguments are worth noting, as the monetary difference between FMV and FV — for both owner and nonowner spouses — can prove substantial.
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E-discovery: Avoiding inadvertent disclosure
Spring 2009
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 355
Abstract: Electronic evidence has assumed a prominent role in discovery. In turn, the massive amounts of data in such evidence have increased the risk of inadvertent disclosure of privileged materials. But savvy attorneys can use technology to screen evidence for potentially privileged materials. This short article offers tips.
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Preparing for the unexpected – Buy-sell agreements can steady businesses in uncertain times
Spring 2009
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 768
Abstract: To guard against the negative consequences that could arise from events such as the death or disability of a partner, the divorce of a family business owner, or a shareholder dispute, companies need to be prepared. A buy-sell agreement can steady a business in uncertain times, and valuation considerations play an integral role in effective agreements. This is why an appraiser is needed to address areas such as insurance coverage, buyout terms, and choosing the correct standard of value. A qualified appraiser also knows how to avoid simplistic or outdated formulas in determining the appropriate value.
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Valuations should assume reasonably prudent management
March / April 2009
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 503
Abstract: This brief article discusses a recent case that held that a going-concern valuation should assume a business will be managed reasonably prudently going forward, regardless of how poorly it may have been run in the past. Case citation: Cox Enterprises Inc., v. News-Journal Corporation, No. 06-16190 (11th Cir. 12/21/2007).
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Constructing a claim for lost productivity damages
March / April 2009
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: Quantifying the cost of lost productivity when a construction project is disrupted through no fault of the contractor is a difficult challenge. An unanticipated disruption of the project typically causes the contractor to work less efficiently, which can lead to additional labor, equipment and material costs. This article explains that appraisers can use several methods when quantifying lost productivity damages, depending on the particular job’s facts and circumstances. The article also notes that lawyers and damages experts need to work together closely to establish lost productivity and measure it appropriately.