631
Showing 17–21 of 21 results
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Rebuttal reports bring a third opinion to the table
Spring 2010
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: If the respective valuation reports of two parties are so far apart that an agreement seems unlikely, a third appraiser can provide another opinion in the form of a rebuttal report. Rebuttal experts streamline the appraisal process and reduce overall appraisal costs. Rebuttal reports also facilitate settlement by pinpointing differences and putting technical appraisal issues in more user-friendly language. But rebuttal reports come in many forms, and court procedural rules and professional appraisal standards provide little guidance on how to prepare written rebuttals.
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Closing is just the beginning – The real work starts after the merger or acquisition
September / October 2009
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: Regardless of how many spreadsheets a borrower runs or due diligence procedures performed before the deal closes, a lender won’t know if it will be successful until integration is completed. So the real work begins after the closing. A lender should examine how the new entity communicates the merger to its customers and how it transitions them into the new relationship. The company should similarly look to the concerns of its employees so as to retain the best performers. But, if all else fails, a demerger clause can provide a means of unraveling an unprofitable venture within a prescribed time frame.
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Education never ends – Keep your plan participants up to date
August / September 2008
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: Plan sponsors have a fiduciary responsibility to educate their participants in retirement planning. Many plan sponsors believe they have education covered with normal vendor/broker enrollment meetings and stuffers sent in the participant statements. Although these offerings are a good start, several studies by a Stanford University economics professor have shown that these passive forms of education are ineffective and often ignored by participants. This article discusses how education can affect your employee benefit plan.
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Distinctive challenges: Appraising professional practices
Spring 2008
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: Professional practices — such as architecture, accounting, medical and law firms — present distinctive challenges for appraisers. Despite the divergent nature of their operations, however, professional practices do share a few common valuation denominators. This article looks at those denominators and how appraisers apply them. (Updated 11/14/12)
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Ethics standard for CPAs could hamper expert testimony
Winter 2008
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: This article warns that an ethics standard designed to maintain CPA independence could affect litigators, too. The American Institute of Certified Public Accountants’ (AICPA’s) Professional Ethics Executive Committee’s 2007 revision to Interpretation No. 101-3 could be used by savvy attorneys to block CPAs from testifying as opposing experts or providing forensic services under certain circumstances. The AICPA standard refers to forensic accounting services for attest clients as potentially impairing CPA independence.