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  • 5 ways to gather more feedback from the people you serve

    Winter 2019
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 390

    Abstract: This short article provides five tips to help nonprofits gather more, and more meaningful, feedback from their clients. Suggestions include “take full advantage of social media,” “don’t neglect the off-liners” and “show your appreciation.”

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  • Knowing when to consider subsequent events in business valuations

    November / December 2017
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 390

    Abstract: The value of a business interest is valid as of the “effective” date. This is a critical cutoff point, because events that occur after that date generally aren’t taken into account. This article discusses exceptions to the general rule based on whether information is foreseeable or provides an indication of fair market value. Estate of Noble v. Commissioner, T.C. Memo 2005-2 (2005) Estate of Jung v. Commissioner, 101 T.C. 312 (1993)

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  • How the IRS views your investments

    Spring 2015
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 390

    Abstract: When it comes to taxes, all investments aren’t created equal — everything depends on their character and timing. This article explains the difference between taxable and tax-deferred accounts and highlights investment strategies appropriate for each. It also briefly discusses the NIIT tax and how this tax might affect certain investors.

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  • Are draft reports discoverable?

    January / February 2012
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 390

    Abstract: Federal courts have loosened the restrictions on the discoverability of draft reports. But many exceptions exist, so it’s wise to remain cautious when exchanging documents with expert witnesses. This brief article summarizes the recent update of Federal Rule of Civil Procedure (FRCP) 26, which facilitates freer exchange of information between attorneys and expert witnesses. While sharing draft reports and other documents is no longer taboo, prudent experts and attorneys need to understand the limits of the new Rule 26.

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  • Does goodwill equal noncompete?

    November / December 2011
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 390

    Abstract: Goodwill is one of the gray areas in divorce. Most states specifically exclude all or part of goodwill when dividing the marital estate. A recent Ohio divorce case eliminates the guesswork by equating a dentist’s personal goodwill with the portion of the actual selling price that was allocated to a noncompete agreement. This article looks at the details.

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  • Ask the Advisor – Q. How should my company handle an unsolicited offer?

    June / July 2011
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 390

    Abstract: Business owners may be initially skeptical of an unsolicited acquisition offer, but in some cases, such offers can provide great opportunities. The trouble with unsolicited offers, however, is that anyone can make them. So, as this article discusses, potential sellers need to resolve three general issues about the prospective buyer and enlist the help of an M&A advisor.

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  • Specifics, please – SEC targets generic risk disclosures

    Year End 2010
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 390

    Abstract: Recently, the SEC recently has expressed a desire for more “targeted” risk disclosures. As this article explains, this means companies should avoid using generic descriptions and boilerplate language in discussions of risk factors that affect their operations and financial performance.

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  • Satisfying your surety in today’s economic environment

    Fall 2010
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 390

    Abstract: Because of the continuingly rocky economy, many bonding firms have tightened their requirements considerably. This article offers some ways contractors can satisfy their sureties: good communication, well-ordered financials, and a sound business plan.

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  • Take control of subsequent events

    July / August 2010
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 390

    Abstract: How do valuators handle an event that occurs after the valuation date, but before the report is published? Usually valuators consider only circumstances and events that exist or occur before and up to the valuation date. But subsequent events that were “known, knowable or foreseeable” on the valuation date are fair game. This brief article looks at Estate of Noble, a Tax Court case that draws an important distinction between subsequent events that affect value and those that provide evidence of value.

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