424

Showing 1–16 of 18 results

  • Factoring governing documents into the valuation equation

    July / August 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 424

    Abstract: When valuing a business interest, it’s critical to examine organizational documents. This article explains how a business valuation expert reviews governing documents to assess the interest’s relative levels of control and marketability, as well as the cash flows the interest is entitled to receive.

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  • Factoring governing documents into the valuation equation

    July / August 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 424

    Abstract: When valuing a business interest, it’s critical to examine organizational documents. This article explains how a business valuation expert reviews governing documents to assess the interest’s relative levels of control and marketability, as well as the cash flows the interest is entitled to receive.

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  • Warning: Expert admissibility standards may vary

    March / April 2019
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 424

    Abstract: In federal court, the admissibility of expert testimony is governed by the strict Daubert standard. Courts in most states have also adopted the Daubert standard, but others may apply the less stringent Frye standard. This article compares these standards, and explains why it’s important to look beyond state law to determine which standard applies in a particular case. Daubert v. Merrell Dow Pharmaceuticals, Inc., 113 U.S. 2786, 1993 Frye v. United States, D.C. Cir., 293 F. 1013, 1923 Kumho Tire Co. v. Carmichael, 526 U.S. 137, 1999 Delisle v. Crane, No. SC16-2182, October 15, 2018

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  • Ask the Advisor – Q: What should I know about selling to a PE buyer in 2017?

    June / July 2017
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 424

    Abstract: This column discusses what private equity (PE) buyers are looking for in the current M&A market. Because PE firms typically can’t compete on price with strategic buyers, they’re more likely to pursue smaller businesses and make “add-on” acquisitions or offer flexible deal structures.

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  • Why novelty doesn’t make abstract ideas any less abstract

    June / July 2017
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 424

    Abstract: The “Alice test” is a two-step framework for identifying patents that cover nothing more than abstract ideas — and are therefore not patent-eligible. This article describes a Federal Circuit case, Synopsys, Inc. v. Mentor Graphics Corp., where the patent holder failed the test. In its decision, the court clarified that a patent claim for a novel abstract idea doesn’t change the fact that the idea is abstract. Synopsys, Inc. v. Mentor Graphics Corp., No. 2016-1599, Oct. 17, 2016 (Fed. Cir.)

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  • Reach for the stars – New CMS ratings system looks at multiple metrics

    Winter 2017
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 424

    Abstract: The Centers for Medicare and Medicaid Services released the first of its Quality Star Ratings in July 2016, and many hospitals received the lowest rating. This brief article suggests that low-rated hospitals may be able to improve their standing by familiarizing themselves with the Overall Hospital Quality Star Rating system. The system makes it easier for consumers to compare hospitals and interpret complex quality information by summarizing data from 64 existing quality measures into a single rating.

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  • Investing in ESG initiatives can benefit your bottom and top lines

    October / November 2016
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 424

    Abstract: In recent years, an increasing number of public companies have embraced environmental, social and governance (ESG) practices both because they believe it’s the right thing to do and they believe these practices will produce significant financial benefits. This article looks at recent academic research that supports this theory.

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  • Carpe diem – Use a giving day to raise money — and awareness

    Summer 2016
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 424

    Abstract: Giving Tuesday or National Day of Giving was created to encourage Americans to contribute to charity during the holiday season. This article makes the case for nonprofits to participate by using social media to raise money and awareness. It provides details on how to get involved and how to prepare for the 24-hour event.

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  • Do you have clients who are victims of elder fraud?

    March / April 2016
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 424

    Abstract: As the Baby Boomer generation become senior citizens, it’s critical that they understand that they might become prey for dishonest people. Exact statistics on elder financial abuse are hard to come by, largely because victims hesitate to report it for fear of embarrassment. This article uncovers the good, the bad and the ugly when it comes to elder fraud.

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  • In the News – Private companies welcome simplified M&A reporting

    April / May 2015
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 424

    Abstract: Last year was the hottest year for mergers and acquisitions (M&As) since the recession began, thanks to healthy cash reserves, improved growth prospects, greater access to financing and a large number of baby boomers in search of exit strategies. This article explores simplified accounting options, available only to private companies, that may sweeten M&A deals in 2015 and beyond.

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  • In the News – A new twist on cost segregation studies

    February / March 2015
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 424

    Abstract: Now that the economy is picking up, many borrowers are reporting profits. While that’s good news, some borrowers might not have set aside enough cash to pay their 2014 tax bill — or they may want to lower taxes in 2015. Cost segregation studies are a proven strategy to defer taxes and improve cash flow. But today’s studies are slightly different from turn-of-the-century ones. This article explains how.

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  • Reorganization value – Industry matters in bankruptcy court

    Winter 2015
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 424

    Abstract: Bankruptcy attorneys generally are familiar with the three most common methods of determining reorganization value: discounted cash flow, market multiple (or comparable companies) and comparable transaction. However, depending on the sector involved, courts can consider other methods. The article describes how this happened in a recent shipping industry bankruptcy case.

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  • BANK Wire – Is your BSA/AML program up to date?

    Fall 2014
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 424

    Abstract: A bill introduced in Congress would make it easier for the government to hold individual bank officers and directors personally liable for a financial institution’s Bank Secrecy Act / Anti-Money Laundering violations. This issue’s BANK Wire also includes an item on preparing for the new capital rules under the Basel III capital framework, which take effect in 2015. A third brief highlights a report from the Consumer Financial Protection Bureau, which summarizes nearly 400,000 consumer complaints the agency handled over the last three years.

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  • Ask the Advisor – Q: As a business owner involved in a merger transaction, what’s the best use of my time?

    February / March 2014
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 424

    Abstract: For most business leaders, the merger process involves an endless number of details to get right, strategic questions to answer and people to keep on task. However, there are only so many hours in a day. This column argues that the key is to focus on facets of the transaction that benefit from big-picture knowledge.

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  • Contractor’s Toolbox – Weigh the pros and cons of IPD and BIM

    Winter 2012
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 424

    Abstract: Integrated project delivery (IPD) is a collaborative approach to construction projects that can help make projects more successful and profitable. It usually goes hand-in-hand with building information modeling (BIM), a technology that facilitates collaboration. But neither has been widely adopted, because collaboration isn’t always easy in an industry in which relationships are often adversarial. Furthermore, these techniques may raise thorny legal and risk management issues. But, as this article explains, IPD and BIM can provide substantial advantages, as well.

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  • Tough call: Deciding to write off goodwill

    Year End 2009
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 424

    Abstract: During economic downturns, a company may face some major goodwill impairment. For those thinking about selling, such impairment could affect an M&A deal’s value. Companies in this position must decide whether to write off goodwill — which has both pros and cons. Companies that write off goodwill usually reason that it’s a better alternative to having to adjust their company’s overall book value downward. But prospective buyers may oppose it for potential regulatory or legal issues. More often, buyers prefer that their target write off goodwill before negotiating a sale price.

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