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Showing 1–16 of 24 results

  • Valuing “synergies” in M&A

    March / April 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: In mergers and acquisitions (M&As), it’s often said that the combined entity is more valuable than the sum of its parts. The reason is related to a concept known as “synergies,” which are benefits to a specific strategic buyer. This article discusses two types of synergies, the benefits to sharing synergies and a risk-based approach for estimating their values.

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  • Valuing “synergies” in M&A

    March / April 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: In mergers and acquisitions (M&As), it’s often said that the combined entity is more valuable than the sum of its parts. The reason is related to a concept known as “synergies,” which are benefits to a specific strategic buyer. This article discusses two types of synergies, the benefits to sharing synergies and a risk-based approach for estimating their values.

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  • What’s new with the kiddie tax?

    October / November 2019
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: One of the outcomes of the Tax Cuts and Jobs Act is that children with unearned income may find themselves in a higher tax bracket than their parents. Under the “kiddie tax,” as it’s sometimes referred to, a child’s unearned income is taxed according to the tax brackets for trusts and estates, under which the highest tax rates kick in at far lower income levels. This article explains the origins of the kiddie tax and details kiddie-tax-saving strategies.

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  • Growing pains – 5 tips for boosting core deposits

    Winter 2019
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: As interest rates continue to rise, competition among banks for core deposits is heating up. This creates a challenge for community banks striving to grow their core deposits to fund lending activities. This article offers five tips for attracting core deposits while keeping costs under control, such as the need to avoid short-term fixes, focus on service and specialize.

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  • Data analytics – Prove it: Use facts to tell your story

    October / November 2018
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: A nonprofit’s constituents want to know facts about the organization, not wishful thinking. Enter data analytics, the science of collecting and analyzing sets of data to develop useful insights, connections and patterns that can lead to more informed decision-making. This article highlights the basics of data analytics, and the planning and execution required to make it a success.

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  • Will your expert pass the Daubert test?

    September / October 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: A financial expert may be disqualified from testifying if his or her methods aren’t reliable and proven. This article explains the questions that are asked in a Daubert challenge, how the process works and potential pitfalls to avoid. Daubert v. Merrell Dow Pharmaceuticals Inc., 113 S.Ct. 2786, June 28, 1993

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  • Is collaborative divorce right for your client?

    May / June 2018
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: Since the concept of “collaborative divorce” was introduced in the 1990s, it’s been gaining momentum as a creative, cost-effective alternative to the traditionally adversarial divorce process. This article provides an overview of collaborative divorce, including how it works, advantages, potential pitfalls — and the role of the financial expert.

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  • What are the limits on fringe benefits for pass-through entity owners?

    Winter 2018
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: S corporations, partnerships and limited liability companies (LLCs) that are treated as partnerships for tax purposes qualify for “pass-through” taxation. This treatment generally offers an advantage over C corporations, except when it comes to fringe benefits provided to owners. This article explains how fringe benefits for pass-through entity owners may be treated differently from those provided for regular employees and C corporation shareholder-employees.

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  • Tip of the iceberg – Uncovering hidden liabilities

    Year End 2017
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: A borrower’s financial statements may look good, but they might not provide a full picture of the business’s financial health. It’s important for lenders to be aware that what’s undisclosed could be just as significant as the disclosures. This article highlights the need for lenders to be alert for misrepresentations or the failure to fully account for both assets and liabilities on the balance sheet, whether they’re merely unrecorded or deliberately hidden.

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  • Co-management arrangements – Rewarding quality and efficiency can be a win-win

    Fall 2017
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: One way for physicians and other medical providers to improve the efficiency and quality of their services is to use the system of clinical co-management to implement a rewards structure for participants. This article describes co-management arrangements and discusses their control issues, as well as their potential legal implications. The article points out that, in the right circumstances, a co-management arrangement can be beneficial to everyone involved.

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  • Sweat the small stuff – How to detect and prevent expense reimbursement fraud

    May / June 2016
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: Companies often overlook expense reimbursement fraud because of the relatively small amounts involved. But these amounts can add up quickly. Expense reimbursement schemes are common, accounting for 14% of all occupational frauds. This article explains how forensic accounting experts help companies detect expense reimbursement fraud and implement measures to prevent it from recurring in the future.

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  • Watch out! Tax return changes are just around the corner

    April / May 2016
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: Most taxpayers have likely already filed their tax returns and are looking forward to thinking about anything other than taxes. While that’s understandable, it’s critical that taxpayers remember certain tax deadlines and be aware that there are several important deadline changes for some types of tax returns. This article discusses deadlines for S and C corporations, partnerships, FBAR filers and mortgage lenders.

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  • Managing finances following the death of a spouse

    January / February 2016
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: When a husband or wife dies, the surviving spouse usually feels overwhelmed by the many difficult challenges that lie ahead, including addressing financial matters. This article explains how surviving spouses should gather financial records, claim life insurance and employee benefits, and update accounts.

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  • M&A fraud – Save your deal with comprehensive due diligence

    March / April 2015
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: Despite how great a merger and acquisition (M&A) may look on paper, some M&A transactions can be threatened by occupational fraud, which occurs when an employee deliberately misuses or misapplies an employer’s resources or assets. This article explains what business buyers and their advisors should know to help detect and prevent M&A fraud. The article notes that, while valuation experts aren’t auditors and can’t be held responsible for finding fraud, they are well suited to conducting due diligence and can help acquiring companies, outside experts and attorneys evaluate M&A transactions.

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  • Tax breaks for businesses extended through 2014

    March 2015
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: This article describes a variety of business tax breaks that were extended through 2014. They include extended cost recovery provisions, along with certain business credits, a deduction for energy-efficient commercial buildings, and more.

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  • Sins of omission – Inequitable conduct case turns on undisclosed information

    June / July 2014
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: So-called “inequitable conduct” during the patent application process can undermine the enforceability of that patent. But bad information isn’t always the problem; “sins of omission” can come back to haunt applicants as well. This article discusses an infringement case in which the defendant supported its arguments with testimony from an executive from another company. When it was later discovered that the plaintiff had withheld evidence that corroborated that testimony, the appellate court sent the case back to the district court to determine whether the plaintiff’s withholding was material, as well as whether it acted with the intent to deceive the U.S. Patent and Trademark Office. The Ohio Willow Wood Co. v. Alps South, LLC, Nos. 2012-1642, 2013-1024, Nov. 15, 2013 (Fed. Cir.)

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