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Showing 1–16 of 26 results
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How business valuation pros can help when M&A talks stall
May / June 2022
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: A business valuation professional can help M&A parties work through their differences and eventually agree on a price. This article explains four ways that a valuator can help parties crunch the numbers and, ultimately, bridge the gap between the seller’s asking price and the buyer’s offer.
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Tax Tips – Get ready for new cryptocurrency reporting requirements
May / June 2022
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: These brief tips explain cryptocurrency reporting requirements; detail why rental real estate owners need to understand purchase price allocations; and explore why employers need to be cautious when providing employees with group term life insurance.
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Federal Circuit limits disqualifying prior art for design patents
April / May 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: Can the existence of a similar-looking art tool anticipate or render obvious a patent for the design of an item used in plastic surgery? Fortunately for a design patent applicant in In re: SurgiSil, L.L.P., the U.S. Court of Appeals for the Federal Circuit found that the Patent Trial and Appeal Board erred in finding that the art tool anticipated a lip implant, rendering the implant’s design unpatentable. This article summarizes the case and the concept of “anticipation.” In re: SurgiSil, L.L.P., No. 20-1940 (Fed Cir. Oct. 4, 2021).
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Tax Tips – How closely held business owners can defer estate taxes
March / April 2022
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: These brief tips explain the specifics of when an estate’s executor can defer the payment of estate taxes for up to 14 years; detail the ins and outs of using alternative IRA investments; and discuss the fact that for 2022, the annual gift tax exclusion was increased by $1,000 to $16,000.
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Love, honor — and pay taxes – A closer look at the marriage penalty
February / March 2022
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: The marriage penalty isn’t a specific provision in the Internal Revenue Code. But in certain circumstances, a married couple can end up paying more tax collectively than they would owe if they were each taxed as single filers. This article takes a look at how it works and how recent tax legislation has helped alleviate the penalty.
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Mitigate the risks of telemedicine
Fall 2021
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: It’s likely that telemedicine will be a continuing presence in health care. Although it has many positive aspects, there are two primary areas of risk associated with telemedicine: medical errors and cybersecurity. This article discusses these risk areas and ways to mitigate them.
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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