427
Showing 1–16 of 24 results
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Market approach: Don’t compare apples to oranges
May / June 2023
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: Under the market approach, the value of a business is derived from comparisons between the subject company and transactions involving similar businesses. This article lists factors to consider when selecting “comparables” and explains how the availability of closely tied comparables can affect an expert’s analysis. Heck v. Commissioner, T.C. Memo. 2002-34.
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Market approach: Don’t compare apples to oranges
May / June 2023
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: Under the market approach, the value of a business is derived from comparisons between the subject company and transactions involving similar businesses. This article lists factors to consider when selecting “comparables” and explains how the availability of closely tied comparables can affect an expert’s analysis. Heck v. Commissioner, T.C. Memo. 2002-34.
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Benefits for small and mid-sized firms – Do you have the right retirement plan?
Fall 2022
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: Most law firms, regardless of size, offer some type of retirement plan these days. The plans provide critical tax, recruitment and retention, and succession planning advantages. With numerous choices, it’s worth taking the time to review the options. This article briefly highlights SEP IRAs, individual 401(k) plans, small group 401(k) plans and cash balance plans.
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Should you elect S corporation status?
February / March 2021
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: If business owners want to switch from their current C corporation status to S corporation status for the 2021 tax year, they have until March 15, 2021, to make the election. Otherwise, as tax law stands now, they generally must wait another year. This article explains the variables owners need to consider in determining whether to make the switch.
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Is blockchain the future of construction?
Winter 2021
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: Blockchain is the technology that powers Bitcoin and other cryptocurrencies. Although it may not be ready for prime time in construction just yet, industry experts recognize its promise to transform the way projects are managed. This article explains how blockchain works and how “smart contracts” can keep everyone on the same digital page.
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3 ways to compete with online car sellers
January / February 2020
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: Online car sellers like Carvana, TrueCar and CarsDirect have become major competitors of traditional brick-and-mortar dealerships. As a result, some dealerships are rethinking how they do business. This article offers three tips for competing successfully with online car sellers.
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3 ways to compete with online car sellers
Winter 2020
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: Online car sellers like Carvana, TrueCar and CarsDirect have become major competitors of traditional brick-and-mortar dealerships. As a result, some dealerships are rethinking how they do business. This article offers three tips for competing successfully with online car sellers.
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What’s normal? Normalization adjustments are essential in valuation
September / October 2018
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: Fine-tuning financial statements helps a business valuation expert compare the subject company’s performance to the financial performance of similar public or private companies. This article explains normalization adjustments for 1) unusual and nonrecurring items, 2) nonoperating assets, 3) related-party transactions, and 4) accounting norms. Regardless of how an adjustment may be classified, however, professional judgment is essential to ensure meaningful comparisons.
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News for Nonprofits – Is your next board chair prepared to lead?
February / March 2017
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: This issue’s “News for Nonprofits” reports on a study about the preparedness of board chairpersons, how using professional jargon can hurt organizations, and how some nonprofits with larger audiences receive fewer contributions than their smaller counterparts. The use of clickbait to help nonprofits’ marketing efforts also is discussed.
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Second time around – Financial planning when marrying again
August / September 2016
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: When marrying again, it’s important to consider how the newly combined families will handle their financial lives going forward. This brief article notes what partners should do to clarify their financial situation, including taking inventory, revising financial paperwork and possibly creating a prenuptial agreement.
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Bank Wire – CFPB brings first data security enforcement action
Summer 2016
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: This issue’s “Bank Wire” reports on the CFPB’s first-ever enforcement action in a data security matter, the OCC’s recent crackdown on BSA/AML violations, regulatory scrutiny of overdraft policies, and determining if a bank is a candidate for a quasi-reorganization.
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Time out! Trademark fails for lack of intent to use
Year End 2015
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: If a likelihood of confusion argument made by a party that opposes a trademark application is rejected, the applicant in question isn’t necessarily in the clear. Applicants must also demonstrate the requisite “bona fide intent” to use the mark in commerce. This brief article describes a case illustrating the dire consequences of displaying a lack of demonstrable intent.
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Practical Perspectives: Key financial issues for you and your family – Expectant couple learns about the child credit
October / November 2015
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: This month’s “Practical Perspectives” introduces us to Jake and Marsha. This recently married couple is expecting their first child before year end, so they sat down with their tax advisor to discuss how that might affect their return. He told them the good news first — they likely qualify for the child tax credit.
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Newsbits – FASB proposes accounting change for nonprofits
Fall 2015
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: This issue’s “Newsbits” discusses the Financial Accounting Standards Board’s proposed Accounting Standards Update No. 2015-230, which would significantly change a 20-year-old financial reporting model. The changes are intended to simplify the current net asset classification requirements and the presentation of information in nonprofits’ financial statements and footnotes about liquidity, financial performance and cash flows. Another item reports on how spam filters could cost an organization thousands of dollars a year in lost donations.
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Dude, can you copyright a hookah?
June / July 2014
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: A manufacturer of hookahs alleged that a rival company infringed its copyright by selling hookahs identical in shape but that didn’t include the same images. At issue for the appeals court was the idea of conceptual “separability”: Did distinctiveness of shape affect separability? This article explains that the court determined “no,” but only after deferring to the relevant Copyright Office interpretations. Inhale, Inc. v. Starbuzz Tobacco, Inc., No. 12-56331, Jan. 9, 2014 (9th Cir.)
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Newsbits – IRS issues proposed 501(c)(4) guidance
Spring 2014
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 427
Abstract: This issue’s “Newsbits” discusses initial proposed guidance on how applicants qualify for tax-exempt status as a social welfare organization under Section 501(c)(4) of the Internal Revenue Code. It also looks at a survey regarding CEO pay and how Twitter input is being used to guide grant making.