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What’s the latest? — 3 hot tax issues for businesses as the year winds down
October / November 2012
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1156
Abstract: There may be some significant tax law changes in 2012 — or there may not. And the fact that it’s an election year only compounds the intrigue. This article looks at three particularly hot tax issues for business owners to keep an eye on as the year winds down: the Patient Protection and Affordable Care Act (PPACA); bonus depreciation and Section 179 expensing; and the Work Opportunity credit as it pertains to hiring veterans. A sidebar offers a reminder that failing to properly file a Form 1099-MISC could lead to costly penalties or an audit.
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What are the options when valuing share-based compensation?
January / February 2009
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 1156
Abstract: Recently, employee stock options (ESOs) have lost some of their allure as a compensation tool. New mandatory expensing of ESOs highlights the importance of choosing an appropriate option-pricing model as well as the challenge of valuing these options in closely held companies. This article explains that selecting the wrong model can significantly distort stock option value and, therefore, the company’s reported net income. The article points out that the traditional Black-Scholes approach may not adequately reflect outstanding ESOs’ impact on the value of a closely held company.
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The market approach – An increasingly effective way to value businesses
Fall 2008
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 1156
Abstract: The market approach is an intuitive way to value a private business interest. It bases the subject company’s price on sales of other similar businesses or business interests, which are commonly referred to as “guideline transactions” or “comparables.” Of course, no two businesses are exactly the same, so identifying a perfect match is impossible. This article examines why and how the market approach works anyway.