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Showing 1–16 of 23 results
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How do value conclusions and value calculations differ?
March / April 2023
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: The value of a business is relevant in a wide variety of legal contexts, including divorces, shareholder disputes, mergers, bankruptcy and tax planning. Understanding the different services valuators offer can facilitate informed decision-making. This article compares and contrasts two common types of valuation services: calculations of value and conclusions of value.
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Bank Wire – OCC discusses banking risks
Spring 2022
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: In this summary of recent developments in community banking, we highlight the main points of the Office of the Comptroller of the Currency’s latest installment of its Semiannual Risk Perspective, explain that the IRS has finalized its guidance on the tax consequences of the LIBOR transition and discuss the most recent ransomware advisory from the Financial Crimes Enforcement Network.
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What’s the latest on business meal and entertainment expenses?
Spring 2021
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: The deductibility of business meals and entertainment for federal income tax purposes has received renewed attention in recent months. The IRS’s final regulations on the deductibility of such expenses under the Tax Cuts and Jobs Act and a provision in December 2020’s Consolidated Appropriations Act change the rules of the game. This short article delves into these complicated rules.
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News for Nonprofits – Majority of charities worldwide report donation decline
October / November 2020
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: This issue’s “News for Nonprofits” highlights the worldwide decline of charitable donations due to COVID-19, the increased incentive for nonprofit employees to unionize, and proposed legislation that would expand the charitable-giving deduction.
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Know a teacher? Tell ’em about this tax break!
August 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: When teachers are setting up their classrooms for the new school year, it’s common for them to pay for a portion of their classroom supplies out of pocket. A special tax break allows these educators to deduct some of their expenses. This article explains how the educator expense deduction has changed under the Tax Cuts and Jobs Act.
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Fraud prevention – Audit committees are a critical defensive tool
May / June 2018
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: An audit committee composed of board members can be an effective antifraud mechanism. This article highlights some best practices for audit committees that have emerged over the last decade. A forensic accounting expert can help committee members follow these best practices — thereby helping to avoid and defend against potential fraud allegations from investors and lenders.
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DOL increases scrutiny of defined benefit plans
April / May 2018
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: Defined benefit plan sponsors might be facing tighter scrutiny from the U.S. Department of Labor (DOL). Last year the DOL’s Employee Benefits Security Administration ramped up pension audit operations in its Philadelphia office, and later decided to do so elsewhere, the agency announced at an ERISA Advisory Council meeting. This short article highlights what the DOL is focusing on in their audits.
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Make business valuation experts a forethought, not an afterthought
March / April 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: Too often, valuation experts are hired months after a case is filed or just before it goes to trial. This limits the documents and procedures that they can use to perform their analysis. This article reminds attorneys that it’s important to hire experts early in the litigation process and ask for relevant items during discovery.
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What you need to know (and disclose) about accounting changes ahead
April / May 2017
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: In the coming years, public companies will be required to adopt several major Accounting Standards Updates (ASUs). Under SEC Staff Accounting Bulletin (SAB) No. 74 (codified in SAB Topic 11-M), companies must disclose the impact that recently issued ASUs will have on their financial statements when adopted in a future period. This short article looks at the new standards and the appropriate disclosures.
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Court shoots down trademark infringement defendant
April / May 2017
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: Two firearms manufacturers came out shooting when a dispute arose over which one had the right to use the mark “SCAR” for guns and related items. As this article relates, the Eleventh Circuit considered the common trademark issue of priority of use, as well as the less-common unlawful use doctrine. FN Herstal SA v. Clyde Armory Inc., No. 15-14040, Sept. 27, 2016 (11th Cir.)
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Court rejects adjustment for tax consequences of a possible sale
September / October 2016
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: Whether business value should be adjusted for taxes associated with a possible sale continues to be subject to debate among the courts. This brief article looks at a recent divorce case where the appellate court determined that taxes due at disposition were too speculative to consider. Nieman v. Nieman, No. 1-15-30, Dec. 14, 2015 (Ohio App.)
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At the Federal Circuit – Some patentees might receive preissuance damages
August / September 2016
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: Owners of infringed patents typically are limited to recovering damages that occur after the patent was issued. However, as this article explores, they may also be entitled to damages for infringing conduct that occurs preissuance, but after publication, of the patent application if the accused infringer had “actual notice” of it. The case, Rosebud LMS Inc. v. Adobe Systems Inc., was decided by the Federal Circuit. Rosebud LMS Inc. v. Adobe Systems Inc. 2015-1428, Feb. 9, 2016 (Fed. Cir.)
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Grants can help firm up your financial foundation
Spring 2016
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: There are approximately 87,000 foundations in the United States giving billions of dollars annually. Nonprofits that aren’t actively seeking grants from these groups are neglecting a potentially significant income source. This article provides tips on securing grants, such as researching the foundation, talking directly to staff members and writing well-defined proposals.
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Could you use life insurance more creatively?
March / April 2016
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: When they think of life insurance, most people only envision a financial product that will provide income for their loved ones when they die. But this coverage can actually help dealers accomplish a wide range of financial objectives. This article looks at some of life insurance’s applications, including its role in a business succession plan and as part of the owner’s charitable giving and estate planning efforts.
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Contractor’s Toolbox – The ins and outs of additional insured endorsements
Winter 2016
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: General contractors (GCs) usually require subcontractors to procure a commercial general liability (CGL) policy and to name the GC as an “additional insured” under the policy, thus helping the GC against liability in connection with the subcontractor’s activities. This article explains how it works.
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Tick tock – 4 ways you can beat the clock with time management
August / September 2015
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 421
Abstract: One resource limitation that all business owners face is time. Although science has yet to develop a way to add more hours to the day, it is possible to get more from each one. This article offers four ways to beat the clock, including prioritizing activities and communicating written goals.