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Showing 1–16 of 17 results

  • Adjusted deal price or unaffected market value? Delaware Supreme Court reverses “fair value” ruling

    September / October 2019
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 450

    Abstract: Delaware’s Supreme Court recently struck down a controversial statutory appraisal decision in Verition Partners Master Fund Ltd. v. Aruba Networks, Inc. This article explains why the appeals court rejected exclusive reliance on the unaffected (premerger) market price in favor of the deal price adjusted for synergies. Verition Partners Master Fund Ltd. v. Aruba Networks, Inc., 2019 WL 1614026 (Del. Apr. 16, 2019) DFC Global Corp. v. Muirfield Value Partners, L.P., 172 A.3d 346 (Del. 2017) Dell, Inc. v. Magnetar Global Event Driven Master Fund Ltd., 177 A.3d 1 (Del. 2017)

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  • Adjusted deal price or unaffected market value? Delaware Supreme Court reverses “fair value” ruling

    September / October 2019
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 450

    Abstract: Delaware’s Supreme Court recently struck down a controversial statutory appraisal decision in Verition Partners Master Fund Ltd. v. Aruba Networks, Inc. This article explains why the appeals court rejected exclusive reliance on the unaffected (premerger) market price in favor of the deal price adjusted for synergies. Verition Partners Master Fund Ltd. v. Aruba Networks, Inc., 2019 WL 1614026 (Del. Apr. 16, 2019) DFC Global Corp. v. Muirfield Value Partners, L.P., 172 A.3d 346 (Del. 2017) Dell, Inc. v. Magnetar Global Event Driven Master Fund Ltd., 177 A.3d 1 (Del. 2017)

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  • The Contractor’s Corner – Is it finally time to buy a drone?

    Spring 2019
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 450

    Abstract: This issue’s “Contractor’s Corner” features a question from a contractor who thinks it might finally be time to buy a drone. As this article explains, the benefits for construction companies are certainly there for the taking, but it’s important to ask a few key questions before making the purchase.

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  • Tax Tips – Employers can use 401(k) plans to help employees pay student loans

    January / February 2019
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 450

    Abstract: These brief tips detail the IRS’s student loan repayment program that employers can provide to employees, examine the bills that may be included in Tax Reform 2.0 and explain the finalized regulations on the substantiation and reporting rules for deductible charitable contributions.

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  • Using blockchain to build a better real estate transaction

    March / April 2018
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 450

    Abstract: Blockchain technology first gained attention as the digital ledger that makes Bitcoin transactions possible. Today, it’s migrated to other areas that could benefit from a distributed, unalterable ledger. This brief article examines why blockchain is a logical fit for real estate transactions, which can be riddled with inaccuracies.

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  • Not just a trend: Market analysis in property valuation

    September / October 2017
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 450

    Abstract: Appraisers are increasingly incorporating trend analysis when valuing real estate. This brief article explains why property owners, as well as potential buyers, need to understand the role trend analysis (also known as market analysis) can play when determining value.

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  • Making a federal case out of trade secrets

    January / February 2017
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 450

    Abstract: The Defend Trade Secrets Act of 2016 creates federal subject matter jurisdiction over civil actions for trade secret misappropriation. This article summarizes the key advantages and provisions of the new law, including the expanded legal remedies and immunity notice requirements for employees, contractors and consultants.

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  • The Contractor’s Corner – What could go wrong with our new accounting software?

    Summer 2016
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 450

    Abstract: This issue’s “Contractor’s Corner” answers a query about what could go wrong when implementing a new construction accounting system. As the article explains, two of the primary implementation risks that contractors face are bad data and missed opportunities.

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  • IRS continues to crack down on corporate inversions

    April / May 2016
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 450

    Abstract: IRS Notice 2015-79 represents just the latest attack on corporate inversion transactions. According to the Notice, the IRS intends to issue regulations designed to make it more difficult for companies in the United States to invert, and to limit the tax benefits of this strategy. This article discusses the history of IRC Section 7874, the 2004 regulation designed to thwart the use of corporate inversions for tax avoidance. It also makes it clear that the new regulations make needed changes to help achieve the intent of Sec. 7874.

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  • Practical Perspectives: Key financial issues for you and your family – Solid family budget means less drama

    Year End 2015
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 450

    Abstract: This month’s “Practical Perspectives” introduces Kyle and Charlene. This married couple with three kids was tired of the drama — not of family life, but of unexpected expenses and anxiety over failing at their financial goals. So they sat down with their financial advisor, who explained that a solid budget encompassing both short- and long-term objectives could help them feel much better.

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  • Construction Success Story – Contractor looks to raise her small company’s profile

    September / October 2015
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 450

    Abstract: In this issue’s “Construction Success Story,” we meet a remodeling contractor who believes she’s missing out on opportunities well suited to her company. She asked her financial advisor how she might raise her public profile without wasting time and dollars on fruitless marketing efforts. Together, they came up with an affordable, effective way to get noticed — contact local media as a source for firsthand information on exciting, interesting construction projects.

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  • Back to basics – Blending appraisal disciplines to value fractional interests in real estate

    July / August 2015
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 450

    Abstract: Valuing undivided interests in real estate requires the use of a real estate appraiser to value the underlying property. Then, a business valuator is needed to determine the appropriate discount for owning a fractional interest in the property. This discount differs from the discounts associated with owning minority interests in closely held businesses. This article discusses the general factors to consider and a common method to use when quantifying fractional interest discounts for real estate.

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  • Do you need to adjust your federal income tax withholding amount?

    July 2014
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 450

    Abstract: With over half the year already gone, now is a good time for taxpayers to check to see if they are on track to have about the right amount of federal income tax withheld from their paychecks for 2014. Underpaying taxes can result in a penalty, and overpaying is basically making an interest-free loan to the government. This article points to a location on the IRS website that can help taxpayers make this calculation.

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  • Practical Perspectives: Key financial issues for you and your family – Catching up on capital gains planning

    Year End 2013
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 450

    Abstract: After “Bill” joins an investors’ club, he realizes that he and his wife, Evelyn, must consider the potential impact of capital gains on their family’s tax bill. In this issue’s “Practical Perspectives,” the couple’s financial advisor discusses some of the basics, such as “basis,” short- vs. long-term capital gains, and differing tax treatments.

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  • Estate tax law uncertainty: Keeping your plan on track

    April / May 2012
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 450

    Abstract: If Congress allows current rates and exemptions to expire at the end of 2012 as scheduled, some families could lose significant amounts of wealth to gift, estate and generation-skipping transfer taxes. But Congress may extend current exemptions and rates or take other action. Because of this uncertainty with estate tax laws, it’s important to stay on the right track. This article discusses whether it’s advisable to make gifts this year.

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  • Ask the Advisor – Q. Should I consider a “handshake” agreement?

    February / March 2012
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 450

    Abstract: Although most M&A transactions involve multiple phases and extensive negotiations, some companies turn handshake agreements into actual deals. Typically made between two CEOs or owners, this type of agreement can be a viable option for certain types of companies. But, as this column explains, the timing and conditions must be right.

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