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  • Divorce valuation hinges on expert credibility

    September / October 2022
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 581

    Abstract: A recent Nebraska divorce case illustrates how differences in experts’ assumptions can have a dramatic impact on valuations. This article explains how five critical assumptions affected the experts’ conclusions regarding the value of the husband’s roofing business as of December 31, 2018. Cain v. Cain, No. A-21-068, Court of Appeals of Nebraska (February 1, 2022).

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  • Divorce valuation hinges on expert credibility

    September / October 2022
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 581

    Abstract: A recent Nebraska divorce case illustrates how differences in experts’ assumptions can have a dramatic impact on valuations. This article explains how five critical assumptions affected the experts’ conclusions regarding the value of the husband’s roofing business as of December 31, 2018. Cain v. Cain, No. A-21-068, Court of Appeals of Nebraska (February 1, 2022).

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  • What’s in your company’s financial statement?

    Winter 2022
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 581

    Abstract: For a business owner, getting a handle on the company’s financial statement — including the balance sheet, income statement and statement of cash flows — can help ensure that any business decisions are based on sound financial information. This article explains how a deep dive into the financial statement can help a business owner determine whether there are money issues lurking that need to be addressed.

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  • How you should respond after an outside audit

    February / March 2020
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 581

    Abstract: Regular outside financial audits are among the most effective tools for revealing financial risks in a timely manner. Failing to act on issues identified in an audit isn’t only a waste of money. It also may threaten your organization’s long-term viability. This article explores what happens after the auditors’ work is complete and how the audit committee, management and the executive director fit into the picture.

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  • Actual consumer confusion irrelevant in trademark profits determination

    February / March 2020
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 581

    Abstract: It’s easy to understand why willful infringement deserves a harsher punishment than nonwillful infringement. But it’s not always so easy to understand the type of conduct that gives rise to the level of “willful.” This article discusses a case from the U.S. Court of Appeals for the Second Circuit that provided some helpful guidance on this issue, as well as the evidence required to justify an award of the infringer’s profits. 4 Pillar Dynasty LLC v. New York & Co., Inc., No. 17-2398, July 5, 2019, 2d Cir.

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  • Financial tools – Plunge into your balance sheet for revealing information

    January / February 2018
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 581

    Abstract: A dealership’s balance sheet can be a useful tool for dealerships that know how to uncover the nuggets of data that lie within these reports. Savvy dealerships use the information to improve their financial performance. This article looks at some of the areas where improvements can be made based on careful examination of balance sheet data, including AR collection and inventory management.

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  • Divvying up assets in divorce – In-kind distributions of stock may warrant valuation discounts

    January / February 2014
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 581

    Abstract: Divorce courts typically refrain from subtracting discounts for lack of control and marketability when divvying up marital estates that include private businesses. Instead, a spouse is generally entitled to the cash equivalent value of a pro rata share of the entire business. This article, however, discusses a recent noteworthy exception made by the Supreme Court of Rhode Island in McCulloch v. McCulloch. This article elaborates on the ins and outs of the case, noting the importance of considering the rights and liquidity each spouse receives with his or her retained assets. McCulloch v. McCulloch, 2013 R.I. LEXIS 113, June 25, 2013.

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  • Barking up the wrong tree: A trademark case

    Year End 2012
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 581

    Abstract: The owner of a trademark for pet food and treats took issue when a competitor tried to register a similar mark for its own products. The article explains why an appeals court concluded that the marks were sufficiently similar in their overall commercial impression to deny registration. It explains that the court focused on three of 13 “DuPont” factors in reaching its conclusion. Citation: Midwestern Pet Foods, Inc. v. Societe des Produits Nestle S.A., No. 2011-1482, July 9, 2012 (Fed. Cir.)

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  • Not ready to retire? Sign up at age 65 for Medicare if you plan to continue working

    Year End 2010
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 581

    Abstract: It used to be a given that most employees would retire at age 65, but that’s no longer true. A growing number of baby boomers are opting to continue working into their late 60s or even longer. Those who are planning to postpone their retirement should consider enrolling in Medicare at age 65 — otherwise, they may end up permanently paying more for some of its benefits. This article discusses the steps involved.

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  • Practical Perspectives: Key financial issues for you and your family – Restaurateurs learn basics of wealth management

    October / November 2009
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 581

    Abstract: This article looks at the case of Tim and Roberta, who run a popular restaurant/catering service in a well-to-do suburban area. Recently, the couple has started worrying about whether they’re doing enough to manage and protect the assets they’ve worked so hard to build up over the years. Their advisor lists four specific steps they should take in cooking up a sound, comprehensive wealth management plan.

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