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Showing 193–208 of 384 results
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Computing trademark infringement damages
November / December 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 403
Abstract: Trademark holders often turn to injunctive relief under the Lanham Act when their assets are infringed, asserting a likelihood of consumer confusion. But, if a trademark is infringed in a manner that causes actual consumer confusion, the holder could be entitled to both its own actual damages and the infringer’s profits. This article discusses the ramifications of the holder’s lost profits and the infringer’s profits.
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Beware of bloated expense reports – Why you need good control policies and procedures
November / December 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 650
Abstract: Unfortunately, expense account cheating goes unchecked in many businesses. The good news: There are several ways to stop would-be thieves who overstate expenses, request multiple reimbursements, change numbers on a receipt and otherwise falsify their expense reports. This article offers tips on how to stop these thieves by implementing certain fraud policies.
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To tax affect or not to tax affect
November / December 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 587
Abstract: When valuing an interest in an S corporation, tax affecting — reducing the business’s projected future income for hypothetical corporate income taxes — has been a subject of debate for many years. Unfortunately, the courts have sent mixed signals on whether tax affecting is appropriate for S corporations. This article discusses several notable cases regarding tax affecting, noting that the IRS often opposes the practice when valuing minority interests.
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Fair value in shareholder disputes: Which adjustments are allowed?
November / December 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 832
Abstract: In disputes involving dissenting or oppressed minority shareholders, fair value is the sought-after standard of value. But, one of the most contentious issues when calculating fair value is: Which valuation adjustments apply? This article looks at that question, which was recently up for debate in a case decided by the Utah Supreme Court. A sidebar discusses a New York court that recently weighed in on the issue of shareholder-level marketability discounts in shareholder disputes. Utah Resources International, Inc. v. Mark Technologies Corp. (Utah 2014) Zelouf International v. Zelouf (N.Y. Sup. Ct. 2014)
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Court sheds light on ESI subpoenas for third parties
September / October 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 470
Abstract: A California appellate court, relying on federal case law, recently issued a ruling that provides some useful reminders on third parties’ obligations to provide electronically stored information (ESI) when subpoenaed. The court’s findings resulted in a reluctant third party incurring more than $11,000 for the plaintiffs’ attorneys’ fees and costs. This article explains why an appellate court ultimately found that the defendant’s objection to the second subpoena was without merit. Vasquez v. California School of Culinary Arts, Inc. (Cal. App. 2014).
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When divorce cases get sticky – Make sure business owners base their pay on current market rates
September / October 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 684
Abstract: When a divorcing spouse owns or is a partner in a closely held business, its value — particularly the amount of compensation the business provides to its owners — can play a significant role in the divorce case’s financial outcome. This article discusses the factors a professional valuator considers to determine reasonable compensation.
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Size matters – Understanding blockage discounts on publicly traded stock
September / October 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 564
Abstract: Discounts for lack of marketability and lack of control are well known to attorneys whose practices commonly call for valuations. A lesser-known type of discount could, however, also lead to discounts that have a significant impact on estate and gift tax planning, as well as divorce cases and a variety of other types of litigation. This article explains why the specific facts and circumstances surrounding a block of stock will determine whether a blockage discount applies.
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Fraud toolbox: The nuts and bolts of financial statement fraud
September / October 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 821
Abstract: Financial statement schemes continue to rank among the most costly types of occupational fraud for all types of organizations. The costs frequently include more than just the loss of assets — victimized companies also may suffer lost shareholder value, lower employee morale, premature tax liabilities and reputational damage. This article discusses the latest Report to the Nations on Occupational Fraud and Abuse, which compiled information on the impact of financial statement fraud and common fraud schemes. A sidebar looks at the report’s findings regarding who commits fraud.
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Making the argument for — or against — alter ego liability
July / August 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 436
Abstract: Sometimes parties with legitimate legal claims realize that their would-be defendants aren’t able to pay a damages award. That’s when they might attempt to recover from a more solvent party closely associated with the defendant — the defendant’s “alter ego.” This article discusses how experts prove or disprove a company’s “separateness” from another, usually larger, company.
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Fair value – DCF isn’t always appropriate
July / August 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 612
Abstract: This article summarizes a recent Chancery Court of Delaware case, Laidler v. Hesco Bastion Environmental, Inc. Although the court typically uses the discounted cash flow method to determine a corporation’s fair value, it applied the direct capitalization of cash flow method here. The case is a strong reminder that particular circumstances play a significant role not only in liability issues but also in valuation techniques used.
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Why executives pose the greatest occupational fraud risk
July / August 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 600
Abstract: Although they aren’t the most likely people to commit occupational fraud, owners and executives can cause the most damage. This article discusses warning signs — including extravagant spending habits and an unwillingness to cooperate with internal investigations and outside auditors — that an executive is committing fraud. It also explains how certain management and operational factors, such as lax internal controls, make executive fraud easier to perpetrate.
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New litigation frontier – Proving cyber breach damages can be challenging
July / August 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 819
Abstract: Recent high-profile data breaches have resulted in unprecedented personal data theft — and lawsuits. Much of the litigation thus far has focused on issues related to damages, particularly actual loss and causation. This article provides an overview of how plaintiffs in cyber breach actions have claimed damages and how courts have ruled. A sidebar explores data breach insurance.
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Business valuation – Court weighs in on quality and quantity of evidence
May / June 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: Qualified valuation experts are essential when a business’s value is in dispute. But sometimes expert opinions are rejected for reliance on insufficient data. This article describes a case where the trial court declined to assign a value based on the expert’s testimony. However, an appellate court found that “a relative wealth of information” existed and that the business could be valued.
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What to do when a “good” acquisition goes bad
May / June 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 640
Abstract: Not all business acquisitions are successful. And when post-transaction disputes arise over such issues as purchase price adjustments and alleged seller misrepresentations, financial expertise is essential. As this article argues, financial experts with experience calculating damages, assessing business value and finding fraud can help parties make a convincing case.
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How can predictive coding speed up discovery document searches?
May / June 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 597
Abstract: The new technology known as “predictive coding” can streamline the document search process, whether for discovery production or review. This article explains how predictive coding combines human input with computer-driven concept searching to “train” software to recognize relevant documents. The article also summarizes a recent federal district court case in which the technology came into play.
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Surprise audits can stop fraud in its tracks
May / June 2015
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 818
Abstract: No organization can afford the risks of employee theft, corruption and financial misstatement. One of the best ways to tackle these risks head-on is to conduct surprise fraud audits. This article explains how surprise audits differ from scheduled financial audits — and how the surprise element is critical to catching thieves. It also provides data supporting the effectiveness of such audits. A sidebar looks at who commits fraud on the job.