625
Showing 1–16 of 25 results
-
Use a multifaceted approach to tackle postacquisition disputes
January / February 2023
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: In M&A transactions, disputes sometimes arise over contractual purchase price adjustments, representations and warranties, earnout provisions, or alleged misrepresentations by the seller. This article explains how determining liability and calculating damages in these disputes involves a combination of business valuation, forensic accounting and economic analysis techniques.
-
Use a multifaceted approach to tackle postacquisition disputes
January / February 2023
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: In M&A transactions, disputes sometimes arise over contractual purchase price adjustments, representations and warranties, earnout provisions, or alleged misrepresentations by the seller. This article explains how determining liability and calculating damages in these disputes involves a combination of business valuation, forensic accounting and economic analysis techniques.
-
Stay on top of liquidity risk
Fall 2022
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: In an uncertain economy, with rampant inflation and other significant economic headwinds, it’s a good idea for community banks to ensure their loans are based on sound funding sources and that the degree of liquidity risk they’re carrying is reasonable and manageable for the foreseeable future. This article explains that banks need to have adequate procedures in place to mitigate risk and stay solvent through tough times.
-
Moving abroad can upset your tax and estate plans
July / August 2022
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: There are many reasons to move to another country, including for retirement or an overseas job opportunity. As this article discusses, before pulling up stakes, it’s in one’s best interest to consider the income, gift and estate planning tax consequences of making such a move.
-
Yaquinto v. Thompson St. Capital Partners – Bankruptcy trustee falls short on transfer challenge
March / April 2022
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: In a recent fraudulent transfer case, flaws in the financial expert’s testimony proved to be a bankruptcy trustee’s Achilles’ heel. The trustee showed that the debtors transferred a property interest without receiving reasonably equivalent value. However, this article summarizes why the bankruptcy court concluded that the trustee didn’t meet his burden of proving the transfer was fraudulent. Yaquinto v. Thompson St. Capital Partners (In re Stone Panels, Inc.), No. 16-32856 (Bankr. N.D. Tex. Sept. 27, 2021).
-
How valuation experts adjust their analyses for fraud
January / February 2022
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: Forensic accounting investigations aren’t within the typical scope of a business valuation. But fraud can drain a company of assets and adversely impact its value. This article explains how business valuation experts factor fraud risks into their analyses.
-
The split annuity: A balanced approach to retirement and estate planning
July / August 2021
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: For people who are approaching retirement or have already retired, one of their biggest challenges is balancing the need to maintain their standard of living with their desire to preserve as much wealth as possible for loved ones. This balance can be difficult to achieve, especially when retirement can last decades. This article explains one strategy that can offer greater peace of mind: the split annuity.
-
Be vigilant and avoid fraud traps
February / March 2021
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: The only way for individuals to make sure they don’t become victims of fraud is to stay up to date on the continually evolving methods criminals might try to use and learn how to counteract those methods. This article offers some ways people can defend themselves, such as conducting due diligence on charities before donating and learning how to detect phishing emails.
-
How does the CARES Act affect your retirement accounts?
July / August 2020
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: As individuals continue to deal with the impact of the novel coronavirus (COVID-19) pandemic, the Coronavirus Aid, Relief and Economic Security (CARES) Act contains some retirement-related provisions to help ease the financial pain. This article details three of the main retirement-related provisions.
-
Staying on top of preventive maintenance
May / June 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: Performing routine building inspections and maintenance on a regular basis can help avoid unnecessary headaches. Setting a consistent, ongoing schedule is the first step. This article covers the importance of tracking inventory, scheduling inspections and repairs, and estimating costs of maintenance.
-
No harm, no foul – Fair use defense wins trademark infringement case
April / May 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: Athletes are known for “leaving it all on the field,” or going all out in competition. A nutritional consultant firm for athletes recently took the same mindset to a trademark battle — but it didn’t emerge victorious, because a court found its opponent’s use of its mark was fair. This article examines the fair use defense and how the defendant used it to overcome a claim of trademark infringement. SportFuel, Inc., v. PepsiCo, Inc., No. 18-3010, Aug. 2, 2019, 7th Cir.
-
How nonrecourse loan carveouts jeopardize personal liability
May / June 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: With the many types of loans available to borrowers, nonrecourse loans remain popular with borrowers because they can shield them from personal liability. But lenders will try to add “carveouts” to minimize that protection. If borrowers violate carveouts in the loan document, they may be left with full liability. This article highlights why both lenders and borrowers will negotiate nonrecourse loan carveouts, with borrowers looking to minimize personal liability.
-
Taxes matter – Plan ahead to minimize tax liabilities in damages litigation
January / February 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: Payment of a damages judgment or settlement almost always has tax consequences for plaintiffs and defendants. The appropriate tax treatment typically depends on the nature of the underlying claim or claims. This article provides an overview of the tax issues that may arise in damages litigation, along with some possible ways to improve tax results throughout the litigation process.
-
Burning question: Do physical tests discriminate against women?
March / April 2017
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: Recently, the Seventh Circuit decided whether the City of Chicago discriminated against paramedic job applicants in violation of Title VII. The applicants claimed that a physical test disparately impacted women and that the city had a discriminatory intent when it implemented the test. This article discusses the case and its outcome. Ernst v. City of Chicago, Nos. 14-3783, 15-2030, September 19, 2016 (7th Cir.)
-
The new overtime rule: What it means for hospitals
Winter 2017
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: With the new overtime rule issued by the U.S. Department of Labor in 2016, the number of employees who qualify for overtime pay under the Fair Labor Standards Act has expanded dramatically. This article explains the impact of the new rule on hospital staff. It also looks at the options hospitals have in determining how to best meet the compensation requirements while balancing budgetary constraints.
-
Bross Trucking Inc. v. Commissioner – Determining the value of personal goodwill
May / June 2015
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: Personal goodwill in business valuation is alive and well, as a 2014 U.S. Tax Court case demonstrates. The court concluded that virtually all goodwill associated with a trucking company belonged to its owner. As a result, he didn’t receive goodwill from the corporation or make a gift of those assets to his three sons, who formed a new company. This article discusses the differences between business and personal goodwill. Bross Trucking Inc. v. Commissioner, T.C. Memo 2014-107 (6/5/14)