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Showing 17–19 of 19 results
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Express ride — Tuck-in mergers take a direct route to integration
Year End 2012
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 616
Abstract: One of the most efficient types of mergers is the “tuck-in” or “bolt-on” acquisition. In these types of transactions, a buyer purchases a business that provides a core competency at a relatively low cost and quickly integrates it into an existing or new division. This article outlines the potential advantages these deals offer for business sellers, but also notes that they can require tough adjustments — particularly for entrepreneurial business owners who are accustomed to independence.
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For what it’s worth: Valuation in the courts – IRS plays role reversal in charitable contribution case
Winter 2009
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 616
Abstract: In charitable contribution cases, taxpayers want property appraised as high as possible to maximize their deductions. Meanwhile, the IRS seeks low appraisals for assets donated to charities to maximize tax receipts. But, in a recent charitable contribution case, the IRS reversed its usual role, arguing in favor of hefty discounts for lack of control and marketability. The result may be surprising. Citation: Bergquist, et al v. Commissioner, 131 T.C. No. 2, July 22, 2008.
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Look beyond profits – Asset management is key
July / August 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 616
Abstract: Businesses encounter financial problems every day. It’s a lender’s job to read the writing on the wall before customers’ problems become their own. This article discusses how bankruptcy, bad debt writeoffs, layoffs and other woes all have one thing in common: inefficient asset management. (Updated 9/27/12)