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Showing 1–16 of 20 results

  • COVID-19 checkup – 4 questions to ask a recovering business

    February / March 2021
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 412

    Abstract: Small and medium-sized businesses around the country have borne the brunt of the COVID-19 pandemic’s economic impact. As the downturn continues, they must find ways to right-size their operations. For some, this requires rethinking every aspect of the business. Lenders need to determine whether their borrowers are on track to adjust to the new operating environment — and thrive. This article suggests four questions to ask a borrower in this situation, such as whether the borrower’s future business model is realistic and whether the plan for implementing it makes sense.

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  • Linde v. Linde – Court rejects asset valuation approach in appraisal case

    January / February 2021
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 412

    Abstract: The asset-based (or cost) approach is one of three techniques that are commonly used to value private businesses. It’s based on the adjusted book value of the company’s assets less any outstanding liabilities. This article summarizes a recent Pennsylvania Court of Appeals case, which affirmed that this approach wasn’t appropriate under the circumstances — and a valuation that relied on it wasn’t credible. Linde v. Linde, No. 754 MDA 2018 (Pa. Super. Ct. Oct. 11, 2019)

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  • Tapping retirement savings — but only as a last resort

    November / December 2020
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 412

    Abstract: One of the CARES Act provisions allows eligible individuals to withdraw up to $100,000 from IRAs and 401(k)s without triggering the 10% early withdrawal penalty. This short article provides details and warns about potential pitfalls.

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  • Accelerating your property tax deduction to reduce your tax bill

    December 2018
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 412

    Abstract: Smart timing of deductible expenses can reduce tax liability, and poor timing can unnecessarily increase it. One deductible expense that taxpayers may be able to control is their property tax payments. This article examines the prospect of prepaying property taxes that relate to this year so they’re deductible on one’s 2018 taxes.

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  • SEC rules charitable contribution violated FCPA

    August / September 2017
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 412

    Abstract: The Securities and Exchange Commission (SEC) and Department of Justice have warned companies about potential Foreign Corrupt Practices Act (FCPA) liability associated with charitable giving. This brief article reviews the FCPA and summarizes the SEC’s first-ever FCPA enforcement action based solely on a one-time charitable donation.

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  • Ask the Advisor – Q: How will Brexit affect my cross-border deal?

    Year End 2016
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 412

    Abstract: This column talks about how the United Kingdom’s recent decision to leave the European Union (Brexit) might affect cross-border M&A deals. Although much remains up in the air, mergers between U.K. and U.S. companies could take more time and trouble than the parties originally anticipated.

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  • Ask the Advisor – Q. How can my family business avoid a succession struggle?

    June / July 2016
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 412

    Abstract: This column explains how family businesses can avoid succession struggles. It stresses the importance of a good succession plan and encourages owners to consider leaving their business only to those heirs who want to be actively involved in running it.

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  • Computerized lending method found patent-ineligible, again

    June / July 2016
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 412

    Abstract: Patentees hoping to establish that inventions involving an abstract idea are patent-eligible generally must have an inventive concept. That’s the lesson the plaintiff learned in a recent case before the U.S. Court of Appeals for the Federal Circuit involving computer-implemented business methods. This article summarizes the case and discusses Section 101 of the Patent Act. Mortgage Grader, Inc. v. First Choice Loan Services, Inc., Nov. 4, 2015, No. 15-1415 (Fed. Cir.)

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  • Drones on the job site

    Spring 2016
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 412

    Abstract: Unmanned aerial vehicles, commonly referred to as “drones,” hold great promise for the construction industry. But contractors must familiarize themselves with the various regulatory issues involved. This article discusses the potential benefits of drones and warns of increased FAA scrutiny into their commercial use.

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  • Ask the Advisor – Q: How might taxes affect my spinoff?

    April / May 2016
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 412

    Abstract: This column explains why structuring a spinoff can be challenging — especially when the tax implications are taken into account. As this article illustrates, some companies decide to return to the drawing board after the IRS intervenes.

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  • Ask the Advisor – Q: How should I handle an unsolicited offer for my company?

    October / November 2015
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 412

    Abstract: Some business buyers are taking a direct route these days by cold-calling businesses that match their acquisition criteria. As this column explains, before they consider this type of offer business owners need to assess their company’s value and research recent sales of similar companies.

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  • BANK Wire – Fed eases capital requirements for community banks

    Summer 2015
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 412

    Abstract: This issue’s “BANK Wire” reports on the new Federal Reserve Board rule expanding the availability of “small bank holding company” status. It also discusses results of a survey that examined smaller banks’ risk practices. And it discusses a new rule finalized by the Consumer Financial Protection Bureau that allows banks to publish privacy notices on their websites rather than mail customers paper copies.

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  • Divorce court rejects DLOM on husband’s dental practice

    Fall 2014
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 412

    Abstract: A discount for lack of marketability (DLOM) can dramatically reduce a business’s value, in turn reducing the amount a spouse receives in a divorce case. But the likelihood of a business’s sale may determine whether such discounts are appropriate. This article looks at a recent divorce action, in which the court of appeals found that a DLOM on the husband’s dental practice was improper because he had no need or desire to sell his interest. Barnes v. Barnes (Tenn. App. 2014)

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  • The virtual office: An idea whose time has come

    Spring 2014
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 412

    Abstract: Solo practitioners already have widely adopted a virtual model for its cost and logistical advantages. Now larger practices are following suit. As this article explains, in addition to reducing expenses and increasing convenience, a virtual or hybrid office may enable a law firm to expand into new geographic markets and simplify service offerings.

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  • Practice Notes – How to benchmark NPPs in your practice

    Winter 2014
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 412

    Abstract: Using nonphysician providers (NPPs) can be an effective way for practices to prepare for the expected influx of 30 million new patients receiving health care coverage through the Affordable Care Act’s new Health Insurance Marketplaces and expanded Medicaid programs. But, for the use of NPPs to work, it’s important for physicians to benchmark NPP performance by identifying performance metrics that reflect their practice’s critical success factors and then using these metrics to set goals and measure progress toward them. This article looks at five categories into which NPP performance metrics typically fall.

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  • Picking the “right” standard of value in divorce

    November / December 2013
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 412

    Abstract: In divorce cases that include a private business, the attorney and client need to know how much the interest is worth to equitably distribute marital assets. But a universal standard of value that applies in all divorce cases doesn’t exist. This brief article discusses the most common standards of value in divorce — fair market value and fair value — and notes the differences between the two. The article also stresses the importance of engaging a valuator who is familiar with both relevant state divorce statutes and case law in the particular jurisdiction in order to minimize valuation-related complications.

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