EXP

The Expert

Showing 1–16 of 145 results

  • Stock appreciation: Is it a marital asset?

    Summer 2016
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 428

    Abstract: Recently, a Florida court considered whether the appreciation of stock in a company where a husband worked was a marital asset. The outcome hinged on whether the husband had exerted the active effort that’s required to move appreciation to the marital category. As this article explains, the court decided that he didn’t have the necessary authority to do so.

    Read More

  • Big box of fraud – How businesses can prevent office supply scams

    Summer 2016
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 661

    Abstract: Office supply scams have been around for decades, catching even the most mindful owners and employees off guard. This article discusses how such fraud schemes work and what businesses need to watch out for. It notes that the best way to stop office supply scams is to prevent them from starting.

    Read More

  • Understanding compensation forfeiture damages

    Summer 2016
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 590

    Abstract: When an employee breaks the rules, the wronged party’s remedies may seem obvious — for example, breach of contract or fiduciary duty damages or asset forfeiture. However, as this article explains, depending on the jurisdiction, an additional or alternative layer of relief known as compensation forfeiture damages could come into play.

    Read More

  • Courts are often reluctant to meddle in valuation agreements

    Summer 2016
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 800

    Abstract: When disputes over valuations lead to litigation, courts usually don’t hesitate to weigh in — except when the parties have agreed to a third-party valuation. This article details a recent case decided by the Delaware Chancery Court. Affirming the absence of a breach of the implied covenant of good faith and fair dealing, the court declined to offer judicial relief to investors who took issue with specific aspects of an independent valuation. A sidebar describes three possible levels of judicial review for valuations.

    Read More

  • Revisions to federal rules target ESI

    Spring 2016
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 561

    Abstract: Amendments to the Federal Rules of Civil Procedure that recently took effect include several provisions relating to electronically stored information (ESI). This article summarizes the ESI-related provisions. For example, preservation of ESI has been added to the list of permitted contents for scheduling orders and responding parties can now state that they’ll produce copies of documents or of ESI, instead of permitting inspection.

    Read More

  • Federal court puts expert in his place – Don’t let this happen to your witness

    Spring 2016
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 436

    Abstract: When expert witnesses wander beyond their assigned role in litigation — for example, to provide an opinion on causation — their testimony may end up excluded. This article describes a federal district court case in which damages testimony was in play and the court decided that the expert witness overstepped his bounds.

    Read More

  • Forensic experts can find hidden cash and unreported income

    Spring 2016
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 612

    Abstract: One of the greatest challenges for attorneys and their divorce clients is when one spouse hides cash or underreports income to deprive the other spouse of an equitable share of the marital estate. This article explains various methods forensic experts employ to find hidden cash and income and provides an example of a forensic accounting investigation.

    Read More

  • Should your clients consider an FLP?

    Spring 2016
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: Family limited partnerships (FLPs) have long been challenged by the IRS as invalid. But the many court cases involving FLPs can provide valuable insight into how to craft one that withstands scrutiny. This article covers such practices as showing that assets have been transferred in a bona fide sale for adequate and full consideration and following the terms of the FLP’s operating agreement. A sidebar discusses possible new FLP guidance.

    Read More

  • Court rules solo professional practice has only personal goodwill

    Winter 2016
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 519

    Abstract: This article describes a recent divorce case where the spouses sparred over commercial and personal goodwill in the husband’s professional practice. It explains why experts must be prepared to prove that divisible commercial goodwill exists apart from goodwill attributable to an individual owner’s skills and reputation.

    Read More

  • Overcoming ESI evidence authentication hurdles

    Winter 2016
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 634

    Abstract: Electronically stored information (ESI) poses certain challenges in litigation — particularly when it comes to authentication. This article describes several processes experts use to authenticate ESI. These include examining metadata and digital signatures and following self-authentication methods such as time stamping.

    Read More

  • Losing luster: Expert’s lost profits testimony fails Daubert test

    Winter 2016
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 626

    Abstract: This article covers a recent case where the court rejected lost profits testimony based on the “luster effect” in a Daubert hearing. The court was skeptical of the expert’s assertion that a causal connection existed between the extraordinary value attached to a particular piece of equipment and an increase and subsequent drop in the plaintiff’s revenues.

    Read More

  • Health care fraud hurts all businesses – What your clients can do to prevent it

    Winter 2016
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 801

    Abstract: It’s not just insurance companies that suffer when health care fraud schemes succeed. Self-insured employers pay fraudulent claims out of their own pockets, while insured employers get hit with higher premiums. This article explains how such schemes work and how businesses can help prevent them. A sidebar provides tips on getting employees involved in the fight against health care fraud.

    Read More

  • How skimping on expert evidence can cost your client

    Fall 2015
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 458

    Abstract: When complex financial issues are at stake, failure to hire an expert witness — whether due to limited funds or time — can prove disastrous in court. This article examines a recent divorce case where the wife failed to present expert evidence of the value of goodwill in the husband’s business — and left court disappointed.

    Read More

  • Wrongful death litigation – Calculating economic damages can be tricky

    Fall 2015
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 679

    Abstract: In wrongful death cases, economic damages generally are equal to the current value of the expected future earnings of a decedent but for the defendant’s wrongful act. But as this article argues, estimating such damages is easier said than done. Valuators must extrapolate earnings over the decedent’s worklife expectancy, account for the value of employee benefits and consider special circumstances.

    Read More

  • ACH payments: A new front in the fraud wars

    Fall 2015
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 560

    Abstract: This article discusses the increasing incidence of Automated Clearing House (ACH) fraud, which criminals perpetrate by obtaining account numbers and bank routing numbers from consumers and businesses. Readers are warned about phishing attacks and malware and are urged to keep firewall, antivirus and other protective software up to date.

    Read More

  • IRS guidance sheds light on reasonable compensation

    Fall 2015
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 800

    Abstract: An IRS “job aid” for the agency’s valuation analysts provides insight into how taxpayers can expect the IRS to review compensation reported on tax returns. Although the guidance doesn’t represent an official IRS position, this article details how it can help C corporations, family businesses and S corporations determine whether compensation paid is reasonable — and to possibly avoid an audit. A sidebar explains how three business valuation approaches apply when estimating reasonable compensation.

    Read More