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Showing 17–29 of 29 results
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Attract new investors with your business plan
Year End 2014
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: Business plans aren’t only for young companies seeking initial financing. They can also help established companies make strategic decisions and communicate with lenders and investors when they seek new capital infusions. This article describes specific items a business plan should address.
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Teach small borrowers to think big
October / November 2014
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: Small private businesses tend to be responsive, innovative, thrifty and focused on core operations. Nonetheless, banks often consider them to be high risk, especially if owners run their businesses like extensions of their personal finances. But, as this article explains, there are a number of healthy big-business practices that small borrowers can embrace — especially if their lenders provide encouragement. Practices discussed include systematic, formal planning, proactive branding, and leveraged operations.
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Supporting a punitive damages claim – Does the punishment fit the crime?
May / June 2014
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: Punitive damages may represent a significant portion of a plaintiff’s recovery — in some cases dwarfing compensatory damages. But in recent years, the courts have found that punitive damages may offend constitutional due process protections if they are “grossly excessive” in relation to the government’s legitimate interest in punishment and deterrence. This article uses several cases to help readers understand the factors that support punitive damages, the constitutional limits on those damages, and the relationship between punitive and compensatory damages. BMW of North America, Inc. v. Gore, 517 U.S. 559 (1996) State Farm Mutual Automobile Insurance Co. v. Campbell, 538 U.S. 408 (2003) Nickerson v. Stonebridge Life Insurance Co., No. B234271 (Cal. App. Dist. 2, 8/29/2013)
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The small business reporting framework and your customers
Spring 2014
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: The AICPA’s new Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs) has the potential to benefit borrowers and lenders alike. But it’s important for lenders to analyze clients on a case-by-case basis to see whether it’s appropriate to accept financial statements prepared in accordance with the FRF for SMEs. This article looks at what constitutes a “SME” and how the new framework can allow them to improve their financial reporting without incurring the trouble and expense of using Generally Accepted Accounting Principles.
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A budding valuation consideration – Explore the world of green building features
November / December 2013
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: With sustainability becoming more common in both residential and commercial real estate, appraisers are increasingly asked to weigh in on buildings with green features. While green valuations haven’t yet come fully into bloom, the seeds have clearly been planted for environment-related features to affect property value. This article discusses why green matters, and lists factors that valuators can consider when appraising residential properties with green features.
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Court rejects lost profits calculation for noncompete breach
Summer 2013
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: Lost profits damages often pose problems because it’s difficult to calculate them with certainty. This is especially true when direct evidence isn’t available to establish the exact loss caused by a breach of contract. Under such circumstances, courts may allow lost profits to be measured on the basis of projected profits. But there are limits — as shown by this article, which cites one recent breach-of-contract case in which the defendants exposed a critical flaw in the plaintiff’s methodology. Arthur J. Gallagher & Co. v. Babcock, No. 11-30452, Dec. 18, 2012 (5th Cir.)
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Federal Circuit raises the bar for inequitable conduct defense
April / May 2013
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: Like the proverbial child caught stealing cookies from the jar, patent infringement defendants sometimes try to squirm out of the tough situation at hand by accusing their accusers. Many charge that a court should render the patent in question unenforceable because of wrongful conduct by the patentee during prosecution. This article discusses a case in which the U.S. Court of Appeals for the Federal Circuit made it more difficult for defendants to use this tactic. Therasense, Inc. v. Becton, Dickinson and Co., Nos. 2008-1511, 2008-1512, 2008-1513, 2008-1514, 2008-1595, May 25, 2011 (Fed. Cir.) 1st Media, LLC v. Electronic Arts, Inc., No. 2010-1435, Sept. 13, 2012 (Fed. Cir.)
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Going green? Get credit – Tax credits for energy improvements
June / July 2010
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: Going green is not only the hot trend for both individuals and business — it can also reduce taxes. This year, boosting the energy efficiency of a home or car may qualify taxpayers for certain tax credits. Many of these are a result of provisions in the American Recovery and Reinvestment Act of 2009. One can receive a credit of 30% of the cost of eligible energy-efficient “appliances” such as heating, ventilating and air conditioning equipment, insulation and nonsolar water heaters. And certain plug-in electric vehicles may be eligible for a credit. A sidebar to this article discusses the credits available to those who put in a geothermal heat pump, small wind turbine, solar water heater or solar energy system.
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It’s not too late – Make sure your construction company has a buy-sell agreement
Fall 2009
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: A buy-sell agreement is a contract among a construction company’s owners that sets parameters for the transfer of business interests. Yet many construction companies soldier on without one until, sometimes quite suddenly, an ownership change occurs and the business is thrown into chaos. There are a variety of ways to create an agreement (cross-purchase vs. redemption) and fund it (such as sinking funds, loans, savings plans, installment purchases and life insurance). It’s complex, but doing without (or failing to update) a buy-sell agreement is far more dangerous than confronting the task of creating one.
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Be prepared for QDROs
February / March 2009
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: Qualified domestic relations orders (QDROs) require plan sponsors to distribute a participant’s money in a qualified retirement plan to “alternate payees.” Today, the combined assets in a couple’s retirement account typically make up one of their largest assets next to the family home. This article discusses QDROs so that you understand how they work.
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For ADA protection, must an employee request accommodation?
January / February 2009
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: The question before the Second Circuit was whether an employer’s failure to accommodate an employee’s disability violated the Americans with Disabilities Act, even though he hadn’t asked for a specific accommodation. The court held that employers have a duty to reasonably accommodate an employee’s disability when the disability is obvious — that is, when employers knew or reasonably should have known that an employee was disabled. Brady v. Wal-Mart Stores, 531 F.3d 127 (2d Cir. 2008)
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Taxpayer scores eleventh-hour victory in capital gains case
Summer 2008
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: Although courts are increasingly permitting built-in capital gains discounts for C corporations, exactly how to quantify such a discount remains unclear. In this issue’s “For what it’s worth: Valuation in the courts,” we look at a recent case that sheds some light on this ongoing issue and provides a succinct review of relevant case law. Citations: Estate of Frazier Jelke III v. Commissioner, U.S. Court of Appeals for the 11th Circuit, No. 05-15549, November 15, 2007. Estate of Dunn, 301 F.3d. 339, 2002.
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Tax Tips
March / April 2008
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: News items briefly discussed are Health Savings Accounts, trading life insurance for cash, contractor vs. employee relationships, and the importance of an estate contingency plan.