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  • Tax Cuts and Jobs Act – Factoring tax reform into the valuation equation

    January / February 2019
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 607

    Abstract: The Tax Cuts and Jobs Act (TCJA) — enacted in late 2017 — will fundamentally alter the tax rules for businesses. This article explains some of the favorable and unfavorable provisions that valuation professionals must evaluate when they estimate the value of business interests.

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  • Trademark law – Registration requires actual provision of services

    August / September 2015
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 607

    Abstract: Does simply offering a service, without actually providing it, trigger the federal “use in commerce” requirement to register a trademark? For the first time, the U.S. Court of Appeals for the Federal Circuit has addressed this common question. This article looks at the decision, which had a major impact on a registration dating back to 2009. Couture v. Playdom, Inc., No. 2014-1480, March 2, 2015 (Fed. Cir.) Aycock Engineering, Inc. v. Airflite, Inc., No. 2008-1154, March 30, 2009 (Fed. Cir.)

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  • How COSO helps nonprofits bolster internal controls

    Winter 2015
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 607

    Abstract: For more than two decades, COSO — a joint initiative of several professional accounting groups — has provided for-profit companies with guidance on designing and maintaining internal controls. COSO recently revised its original framework with the release of Internal Control — Integrated Framework. As this article explains, not all of the updated framework will apply to nonprofits, but the new guidance can provide a structure for organizations trying to establish, strengthen or assess their internal controls.

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  • Workplace violence – Proactive efforts foster safe, productive work environments

    Fall 2014
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 607

    Abstract: No one thinks their factory or warehouse will be the setting for a work-related homicide — until it’s too late. But much more common than well-publicized workplace shootings are threats, bullying, emotional abuse, intimidation and assaults. If left unchecked, these less severe violent behaviors can escalate into more serious situations. This article looks at the different types of workplace violence and steps that companies can take to minimize the opportunities for violence to occur.

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  • Weighing in on your borrowers’ working capital levels

    Summer 2014
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 607

    Abstract: An ample amount of working capital allows assets to be converted to cash quickly, enabling borrowers to cover current obligations. But too much cash tied up in working capital can prevent borrowers from positive courses of action that will help grow the business, such as expanding to new markets or investing in equipment. This article discusses collections, inventory and accounts payable as they pertain to working capital management.

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  • 5 tips for donating artwork

    March / April 2014
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 607

    Abstract: Valuable works of art may be ideal candidates for charitable donation. Generally, it’s advantageous to donate appreciated property to avoid capital gains taxes. Because the top capital gains rate for art and other “collectibles” is 28%, donating art is particularly effective. This article offers five tips to keep in mind, including getting an appraisal, being cognizant of the related-use rule, and considering a fractional donation.

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  • Tax Court covers much ground in IRS dispute

    Fall 2011
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 607

    Abstract: Some cases that go before the U.S. Tax Court are more dynamic than others. This article looks at one estate valuation case in which the court addressed two areas of dispute: the propriety of tax affecting and the guideline public company valuation method. Estate of Gallagher, T.C. Memo. 2011-148 (June 28, 2011) Gross v. Commissioner, T.C. Memo. 1999-254 (July 29, 1999)

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  • So you’ve bought a troubled company: Now what?

    February / March 2011
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 607

    Abstract: If there’s a silver lining to a weak economy, it’s that the M&A market is brimming with bargains for buyers with the cash to acquire them. Financially distressed companies, in particular, can look inexpensive relative to their growth potential. But getting a good price is only part of a successful deal: Buyers must also be able to turn that troubled acquisition around. This article shows how to weigh opportunities vs. risks, and the steps to take following the transaction.

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  • Refinancing? Know the tax rules

    July / August 2010
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 607

    Abstract: A basic understanding of tax rules when refinancing a mortgage can help borrowers make the most of interest deductions and avoid tax surprises. Issues to consider involve whether one does a straight replacement loan or a cash-out refinancing, and how “points” are deducted under different circumstances.

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  • Nonpublic information considered in valuing securities

    January / February 2010
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 607

    Abstract: In one recent case, a district court held that it was reasonable for a jury to conclude that material nonpublic information possessed by the defendants affected the fair market value of certain securities. The case is significant because it seems to offer a novel interpretation of the phrase “reasonable knowledge of relevant facts” in the definition of fair market value. The decision suggests that even nonpublic information can be a “relevant fact.”

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  • ACFE study quantifies employee fraud

    Spring 2009
    Newsletter: Valuation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 607

    Abstract: The Association of Certified Fraud Examiners’ latest Report to the Nation on Occupational Fraud and Abuse estimates that U.S. organizations lost about 7% of their annual revenues — or $994 billion — to fraud in 2008. And the most costly form of fraud involves misstated financial statements. Understanding the most common types of fraud and their costs can make it easier to identify these costly schemes. This article details some of the statistics.

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