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Showing 1–16 of 22 results
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Ramcell, Inc. v. Alltel Corporation – Court’s DCF analysis nearly quadruples stock valuation
July / August 2023
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: In a recent appraisal action, the Delaware Chancery Court determined that the fair value of the petitioner’s stock was $11,464 per share using the discounted cash flow (DCF) method. This was nearly four times the consideration received in connection with a short-form merger under Delaware law. This article provides a summary of the court’s ruling. Ramcell, Inc. v. Alltel Corporation, C.A. No. 2019-0601-PAF (Del. Ch. October 31, 2022).
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Ramcell, Inc. v. Alltel Corporation – Court’s DCF analysis nearly quadruples stock valuation
July / August 2023
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: In a recent appraisal action, the Delaware Chancery Court determined that the fair value of the petitioner’s stock was $11,464 per share using the discounted cash flow (DCF) method. This was nearly four times the consideration received in connection with a short-form merger under Delaware law. This article provides a summary of the court’s ruling. Ramcell, Inc. v. Alltel Corporation, C.A. No. 2019-0601-PAF (Del. Ch. October 31, 2022).
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Are you using paralegals effectively?
Fall 2021
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: Sometimes, attorneys do work that’s better left to paralegals. This can undermine the firm’s profitability and create a ripple effect of staff members performing tasks for which they’re overqualified. This article highlights some ways to minimize such problems.
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Using the statement of cash flows to spot fraud
September / October 2021
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: Fraud studies show that cash is the most frequently stolen business asset. The statement of cash flows shows how cash changed during the year. This article explains how cash from operations can be analyzed to help detect fraud and financial misstatement scams.
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Think long-term – Relationships are key to retaining borrowers
April / May 2020
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: Online banking is trending and becoming a watchword. Traditional bankers or lenders might be scrambling to catch up and implement the latest technology. But while technology is important, good, old-fashioned relationship building is often the most effective approach to retaining borrowers over time. This article discusses ways lenders can build those relationships, including staying alert for refinancing options or more borrowing opportunities — and keeping in touch with borrowers regularly.
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Valuing your business
Fall 2019
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: Retirement. Loan applications. Shareholder buyouts. Divorce. There are many reasons to value a business. But manufacturers can’t necessarily find the answer on the face of their balance sheet — or rely on industry rules of thumb. This article explains the importance of hiring a business valuation professional and highlights the objective methods the pros use. A sidebar notes three kinds of adjustments valuators sometimes make to financial statements.
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Filing a gift tax return regardless of whether it’s required may be a plus
September / October 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: It may be advantageous to file a gift tax return when transferring property to a family member, even when one isn’t required. If the return meets the IRS’s “adequate disclosure” requirements, the three-year statute of limitations clock starts. This article explains why filing a gift tax return can reduce future tax surprises and defines “adequate disclosure.”
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Factual compilation qualifies for “thin” copyright
February / March 2019
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: More and more personal information is collected every day, but some of the most valuable consumer data continues to be pairings of names and addresses. Companies build massive databases that compile this information — but are these compilations protected by copyright? This article discusses when these compilations may have copyright protection and whether that protection may be considered “thin.” Experian Information Solutions, Inc. v. Nationwide Marketing Services, Inc., No. 16-16987, June 27, 2018, 9th Cir.
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Entity choice: Is it time for a switch?
Winter 2019
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: From a federal income tax perspective, there isn’t one universal business structure that fits all manufacturers. The Tax Cuts and Jobs Act introduces new considerations for those who are deciding on the type of entity to use for a business venture. This article compares the pros and cons of operating as a C corporation vs. a pass-through entity, such as a sole proprietorship, partnership, S corporation or limited liability company (LLC).
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Tax cost of divorce set to rise in 2019
July / August 2018
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: One of the lesser known aspects of the Tax Cuts and Jobs Act is that it affects the tax treatment of alimony. This article explains the changes and details the impact for post-2018 divorces.
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Independent or employed? Understanding the ins and outs of employee classification
June / July 2018
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: The tax implications of employee misclassification can be significant, and the IRS, the U.S. Department of Labor (DOL) and even some states are weighing in. This article discusses some of the issues, including the importance of an “economic realities” test that attempts to distinguish workers who are economically dependent on an employer — and are thus employees — from those in business for themselves and therefore not economically dependent.
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Updates to Regulations A and D – SEC issues new guidance on certain stock offerings
June / July 2017
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: The SEC has issued several new Compliance and Disclosure Interpretations providing guidance on stock offerings under Regulations A and D. This article reviews the new guidance and explains how it may affect public companies.
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What’s the difference between nonprofit and for-profit financial reporting?
June / July 2017
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: Board members and new staff from a for-profit background don’t always grasp the differences between the for-profit and nonprofit worlds. One area of significant variation is their financial reporting approach. This article highlights their different goals and practices, particularly in the areas of reporting assets and liabilities and reporting revenues and expenses.
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Embracing the “sharing” economy – What this shift could mean for commercial real estate
May / June 2017
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: Over the past several years, Uber and Airbnb have become an accepted part of life in the new economy. The so-called “sharing” (or collaborative) economy optimizes the idle time of a variety of assets, including vehicles and real estate, to suit the needs of people who own such assets and those who are interested in access to them. This article looks at how this shift may affect the commercial real estate industry.
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Stress test your investment portfolio
May / June 2015
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: As anyone who held investments during 2008 can attest, even careful planning doesn’t necessarily protect a person’s portfolio from unforeseen events. In many cases, unexpected events are beyond anyone’s control. This article details how investors can give themselves a head start on preparing for challenges by conducting a “stress test” to understand the sensitivities in their portfolios.
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What happened in Vegas: An FMLA case
July / August 2014
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: When an ill woman approaching the end of her life expressed a desire to visit Las Vegas, her daughter requested unpaid leave from her employer so that she could accompany her mother on the trip. During their time together, she continued to serve as her mother’s primary caregiver while the two participated in tourist activities. Later, her employer terminated her for the unauthorized absences that accumulated during the trip. She sued, claiming violations of the Family and Medical Leave Act (FMLA). This article looks at whether her assistance to her mother was covered by the definition of “care” for FMLA purposes. Ballard v. Chicago Park District, No. 13-1445, Jan. 28, 2014 (7th Cir.)