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  • Forensic investigations – The ins and outs of questioned document examinations

    November / December 2021
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 519

    Abstract: Forensic investigations almost inevitably require documentary evidence to be examined. Experts often look beyond the content of documents. They also may consider physical and latent evidence — such as handwriting, alterations, and faded or decomposed material. This article describes the objectives of questioned document examinations, the standards that may apply and the technological tools that experts use to analyze documents.

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  • Forensic investigations – The ins and outs of questioned document examinations

    November / December 2021
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 519

    Abstract: Forensic investigations almost inevitably require documentary evidence to be examined. Experts often look beyond the content of documents. They also may consider physical and latent evidence — such as handwriting, alterations, and faded or decomposed material. This article describes the objectives of questioned document examinations, the standards that may apply and the technological tools that experts use to analyze documents.

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  • Owners’ compensation: Determining what’s reasonable

    November / December 2020
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 519

    Abstract: At year end, it’s common for business owners to reflect on the year’s performance and decide whether they’ve been fairly compensated for their efforts. This article highlights some important issues for clients to consider before deciding to whether pay themselves a holiday bonus or make a special distribution to help cover their personal tax obligations from earnings from a pass-through business.

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  • Salkini v. Salkini – Submit timely business valuation reports — or else

    September / October 2017
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 519

    Abstract: In this divorce case, the wife’s business valuation expert wasn’t allowed to provide a valuation opinion, because his report wasn’t submitted into evidence in a timely manner. This article summarizes why the appellate court upheld his exclusion and why the case was remanded to the trial court to explain how the court arrived at its property settlement. Iman Salkini v. Jay Salkini, Ct. of Special Appeals of Md., No. 92, April 5, 2017

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  • Court rules solo professional practice has only personal goodwill

    Winter 2016
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 519

    Abstract: This article describes a recent divorce case where the spouses sparred over commercial and personal goodwill in the husband’s professional practice. It explains why experts must be prepared to prove that divisible commercial goodwill exists apart from goodwill attributable to an individual owner’s skills and reputation.

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  • Be sure you’re ready for the “Internet of Things”

    November / December 2015
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 519

    Abstract: If one thinks of the Internet as a network connecting computing devices, the “Internet of Things” (IoT) is an expansion of that same network to connect virtually any other object (or “thing”). Many believe the IoT will have a profound effect on people and businesses over the next 20 years. This article explores what the IoT already means to contractors — and what it could grow to mean going forward.

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  • IRS provides relief for mezzanine financing workouts

    July / August 2014
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 519

    Abstract: The IRS has issued new guidance that will, in certain circumstances, exclude from gross income any discharged debt that’s secured by the ownership interest in a disregarded entity. Revenue Procedure 2014-20 should help taxpayers with mezzanine financing in workouts and similar arrangements. This article takes a look at how the issue arises and how to qualify for the exclusion.

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  • Does patent exhaustion require a sale?

    April / May 2014
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 519

    Abstract: It’s well-settled law that the authorized sale of a patented item will exhaust the patentee’s rights in that particular item. Until recently, however, it’s been unclear whether the patent exhaustion doctrine applies to items distributed for free. This article looks at one case in which a divided U.S. Court of Appeals for the Federal Circuit tackled the matter head on. At issue was whether the rights in a device were exhausted when it was given away in hopes that doing so would spur sales of a complementary item. LifeScan Scotland, Ltd. v. Shasta Technologies, LLC, No. 2013-1271, Nov. 4, 2013 (Fed. Cir.)

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  • Here comes retirement … Are you ready?

    Summer 2013
    Newsletter: Business Matters

    Price: $225.00, Subscriber Price: $157.50

    Word count: 519

    Abstract: Many Americans near retirement age aren’t ready, not having saved enough to enjoy their post-work years in financial comfort. This article lists probable retirement income sources and offers options for those who are behind schedule. The sidebar explains how those who are 50 or older can make “catch-up” contributions to tax-advantaged retirement accounts.

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  • Practical Perspectives: Key financial issues for you and your family — Alarmed taxpayer gets AMT checkup

    October / November 2012
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 519

    Abstract: In this issue’s “Practical Perspectives,” we meet alarmed taxpayer Alan. After reading several articles about the challenges he and his fellow taxpayers may face when filing their 2012 returns, Alan noticed a particularly ominous take on the alternative minimum tax (AMT). Unless Congress passes another “patch” to raise the income level, more middle and upper-middle income earners will be subject to the AMT. Concerned, Alan visited his tax advisor to discuss the current law and defensive strategies.

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  • Ask the Advisor – Q. How can a business valuation help me plan my exit strategy?

    February / March 2009
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 519

    Abstract: The column argues that when an owner decides to move on — whether motivated by a planned event such as retirement or by unforeseen circumstances such as a health crisis — an accurate business valuation is essential. Services valuators provide, such as normalizing financial statements and suggesting small changes that can improve a company’s perceived value, are discussed briefly.

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  • Dealership M&As – Keeping customers after a purchase

    September / October 2008
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 519

    Abstract: Keeping old friends is good advice for life in general, and it also rings true in the business world — especially after you’ve acquired a new dealership. Retaining your acquisition’s customers can mean the difference between a successful move and one that’s doomed to fail. (Updated 12/30/12)

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  • Tax Tips

    July / August 2008
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 519

    Abstract: News items briefly discussed are some little-realized expenses that qualify for the medical expense deduction, making tax-free gifts using the annual gift tax exclusion, and using estimated tax payments to boost a company’s cash flow.

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