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Showing 1–16 of 20 results
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Court favors “exceptionally knowledgeable” valuation expert
September / October 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: In a recent breach of fiduciary duty case, the Delaware Court of Chancery dismissed the plaintiff’s challenges to a stock sale involving her late husband’s business. This article summarizes the case and explains how the use of a qualified, experienced valuation expert led to a “fair” outcome in the eyes of the court. Marion Coster v. UIP Companies, Inc., Steven Schwat, and Schwat Realty LLC, C.A. No. 2018-0440-KSJM Consolidated (Del. Ch., Jan. 28, 2020).
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Court favors “exceptionally knowledgeable” valuation expert
September / October 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: In a recent breach of fiduciary duty case, the Delaware Court of Chancery dismissed the plaintiff’s challenges to a stock sale involving her late husband’s business. This article summarizes the case and explains how the use of a qualified, experienced valuation expert led to a “fair” outcome in the eyes of the court. Marion Coster v. UIP Companies, Inc., Steven Schwat, and Schwat Realty LLC, C.A. No. 2018-0440-KSJM Consolidated (Del. Ch., Jan. 28, 2020).
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Section 179 + bonus depreciation: A one-two punch
August / September 2021
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: Recent tax law improvements may allow small business owners to write off all or most of the cost of qualified business property placed in service during the year. This article explains that businesses also might qualify for 100% first-year bonus depreciation on qualified property.
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Lucero v. United States – Court rules “severely distressed” company was overvalued
May / June 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: A federal district court recently held that a married couple was entitled to a tax refund for a 2014 court settlement that included stock in a private business. This article summarizes the case and explains how the detailed analysis provided by an experienced business valuation professional helped persuade the court to uphold the taxpayers’ amended return. Lucero v. United States, Civ. No. 17-1065 JCH/JFR (D.N.M. Oct. 27, 2020).
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Lucero v. United States – Court rules “severely distressed” company was overvalued
May / June 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: A federal district court recently held that a married couple was entitled to a tax refund for a 2014 court settlement that included stock in a private business. This article summarizes the case and explains how the detailed analysis provided by an experienced business valuation professional helped persuade the court to uphold the taxpayers’ amended return. Lucero v. United States, Civ. No. 17-1065 JCH/JFR (D.N.M. Oct. 27, 2020).
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Teach car buyers how to use tech features
March / April 2021
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: Unfortunately, some customers drive off the dealership lot today with no idea how to use the latest technology features on their cars. This can lead to frustration and dissatisfaction among buyers and a feeling that they’ve wasted their money on features they’ll never use. This article highlights the importance of in-person tech tutorials on dealership premises.
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Jensen v. Jensen – Are retained business earnings marital property?
March / April 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: The Court of Appeals of Michigan recently addressed whether a business’s retained earnings should be included in a marital estate, if the business is one of the spouse’s separate property. This article summarizes the details of this case and why the court ultimately decided that this issue should be determined on a case-by-case basis. Jensen v. Jensen, No. 333569 (Mich. Ct. App., Jan. 9, 2018)
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Jensen v. Jensen – Are retained business earnings marital property?
March / April 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: The Court of Appeals of Michigan recently addressed whether a business’s retained earnings should be included in a marital estate, if the business is one of the spouse’s separate property. This article summarizes the details of this case and why the court ultimately decided that this issue should be determined on a case-by-case basis. Jensen v. Jensen, No. 333569 (Mich. Ct. App., Jan. 9, 2018)
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Optical Works and Logistics v. Sentinel Insurance Company – Using financial experts to support business interruption claims
November / December 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: As a result of pandemic-related shutdowns, many businesses have filed claims under their business interruption insurance policies. These claims have resulted in litigation over the scope of coverage and the meaning of key policy terms. This article highlights a pre-COVID-19 case that demonstrates the importance of using a financial expert to determine losses when making business interruption claims. Optical Works and Logistics v. Sentinel Insurance Company, No. 15-163-JJM-LDA, D.R.I., March 26, 2020
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Optical Works and Logistics v. Sentinel Insurance Company – Using financial experts to support business interruption claims
November / December 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: As a result of pandemic-related shutdowns, many businesses have filed claims under their business interruption insurance policies. These claims have resulted in litigation over the scope of coverage and the meaning of key policy terms. This article highlights a pre-COVID-19 case that demonstrates the importance of using a financial expert to determine losses when making business interruption claims. Optical Works and Logistics v. Sentinel Insurance Company, No. 15-163-JJM-LDA, D.R.I., March 26, 2020
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Businesses can now enjoy faster depreciation of real estate qualified improvement property
Summer 2020
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: A technical correction in the CARES Act, signed into law in late March, retroactively allows real property owners to depreciate qualified improvement property faster than before. The change could lower some tax bills for 2018 and beyond. This article describes the drafting error and explains the impact of the correction, including the possible benefit of filing amended tax returns and receiving a refund.
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Doyle v. Commissioner – Taxpayer can’t reduce taxable settlement for pain and suffering
March / April 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: Internal Revenue Code Section 104 lays out the proper tax treatment for damages for injuries or illness received as the result of a lawsuit. This article discusses a recent U.S. Tax Court case in which a taxpayer tried to get around the rules by taking what the court described as “some weird deductions” to offset payments for emotional distress. Doyle v. Commissioner, T.C. Memo. 2019-8, February 6, 2019
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QOE reports look beyond the numbers
Summer 2019
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: In mergers and acquisitions, a quality of earnings (QOE) report can be beneficial to both buyers and sellers. This article explains how QOE reports differ from audits, what affects earnings’ quality and why the QOE report is a valuable tool for evaluating the accuracy and sustainability of reported earnings.
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Finch v. Campbell – Prior business valuations may come back to haunt you
July / August 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: Two divergent valuation reports were prepared for a law firm: first, in 2012 for a partner’s divorce in 2012; second, in 2014 for a partner dispute. This article explains how the discrepancy between the conclusions was handled by the courts, highlighting the importance of disclosing prior business valuations and reconciling any discrepancies to preserve the admissibility of appraisal evidence. Finch v. Campbell, Mo. App., 2017 WL 6329924, December 12, 2017
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The Contractor’s Corner – Could a CRM system help me win more jobs?
Spring 2018
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: This issue’s “Contractor’s Corner” addresses the concern of a contractor who’s grown weary of the messy, shared spreadsheet his company uses to track customer data. One potential solution is customer relationship management (CRM) software. As the article explains, a CRM system can help construction businesses better organize and more readily access data related to customers and prospects.
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Help yourself and the environment with recycled materials
Winter 2017
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: Using recycled and reclaimed materials for construction projects can benefit the environment. Although doing good is its own reward, construction companies that use or produce such materials can also reap financial advantages. This article looks into construction and demolition sites, where contractors can procure or sell recycled items, and construction byproducts can be turned into building materials.