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Showing 1–16 of 24 results
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Delaware Chancery Court weighs in on fair value in statutory buyouts
July / August 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: Reliable market indicators often provide the best evidence of a corporation’s fair value in statutory appraisal rights cases. This article summarizes a recent Delaware Chancery Court case that based the buyout price for a dissenting shareholder’s interest on two market-based value indicators. The court also factored in changes in value between the merger’s signing and closing dates. In Re Appraisal of Regal Entertainment Group, Cons. C.A. No. 2018-0266-JTL, Court of Chancery of the State of Delaware (May 13, 2021). BCIM Strategic Value Master Fund LP v. HFF, Inc., C.A. No. 2019-0558-JTL, Court of Chancery of the State of Delaware (February 2, 2022).
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Delaware Chancery Court weighs in on fair value in statutory buyouts
July / August 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: Reliable market indicators often provide the best evidence of a corporation’s fair value in statutory appraisal rights cases. This article summarizes a recent Delaware Chancery Court case that based the buyout price for a dissenting shareholder’s interest on two market-based value indicators. The court also factored in changes in value between the merger’s signing and closing dates. In Re Appraisal of Regal Entertainment Group, Cons. C.A. No. 2018-0266-JTL, Court of Chancery of the State of Delaware (May 13, 2021). BCIM Strategic Value Master Fund LP v. HFF, Inc., C.A. No. 2019-0558-JTL, Court of Chancery of the State of Delaware (February 2, 2022).
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Stay on top of collateral value
August / September 2021
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: Lenders need to stay on top of the value of assets their borrowers pledge as collateral. This article explains that because asset values rise and fall depending on many factors and the required standard of value also may differ according to the circumstances, periodic formal asset appraisals are a good idea.
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The CARES Act creates charitable tax incentives
August / September 2020
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: Many individuals incorporate charitable giving into their estate plans, providing assistance to their favorite charities while preserving sufficient assets for their heirs. Typically, the charitable donations are structured to maximize the tax benefits on the books. The Coronavirus Aid, Relief and Economic Security (CARES) Act increases those tax incentives. This article details how taxpayers can realize tax savings from charitable donations under the CARES Act.
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Highlights of the USMCA for manufacturers
Summer 2020
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: One of the biggest issues manufacturers have faced in recent years is trade uncertainty. And with the continuing novel coronavirus (COVID-19) pandemic, trade stability is even more sought after. The United States-Mexico-Canada Agreement (USMCA) relieves some uncertainty by updating the North American Free Trade Agreement (NAFTA). The agreement will take effect as soon as each country has taken certain steps to implement it. This article reviews some key changes that will soon affect manufacturers.
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How portfolio pricing can increase your profitability
Spring 2020
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: While hourly billing has been the mainstay of legal billing, it’s not the only option. Clients are looking for cost-effective alternatives from all their business providers, including legal services. One alternative is portfolio pricing. This article covers it and why firms should consider it.
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Investing in home renovation – Will yours pay off?
February / March 2020
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: The potential resale value of, say, a kitchen or bath redo often is one consideration when deciding how to allocate a renovation budget. This article discusses some renovation projects that typically return most of their investment, such as garage door replacements and manufactured stone veneers. The article points out that ensuring that basic plumbing, roofing and other systems are in good working order also is critical in attracting buyers. And it offers some tips for gaining the most from a remodeling project.
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How to handle collections — and boost cash flow
Spring 2019
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: For most law firms, it’s a familiar pattern: While some clients remit promptly, others drag their feet, and regrettably, some may not pay at all. Because attorneys generally can’t withdraw representation based solely on a client’s failure to timely pay an invoice, firms must have a system in place that improves collections. This article highlights why doing so will have a positive effect on the firm’s cash flow.
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Quality counts in M&A due diligence – Consider both quantitative and qualitative assessments
July / August 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: In mergers and acquisitions, the target company’s financial statements provide the numbers to support the selling price. But those quantitative results may not be sustainable. This article explains how quality of earnings (QOE) reports may help buyers, sellers and investors identify trends that may provide value-building opportunities — or threaten a company’s future performance.
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Quality counts in M&A due diligence – Consider both quantitative and qualitative assessments
July / August 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: In mergers and acquisitions, the target company’s financial statements provide the numbers to support the selling price. But those quantitative results may not be sustainable. This article explains how quality of earnings (QOE) reports may help buyers, sellers and investors identify trends that may provide value-building opportunities — or threaten a company’s future performance.
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Keeping your organization financially steady
Summer 2019
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: A key fiduciary duty of a nonprofit’s board of directors is to oversee and monitor the organization’s financial health. Some financial matters may jump out at board members, such as the loss of a major funder or a successful fundraising event. This article highlights other financial factors that are less apparent.
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Critical tax issues for business owners in divorce
May / June 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: The Tax Cuts and Jobs Act (TCJA) made sweeping changes to the tax law that must be considered when business owners file for divorce. This article explains how attorneys and clients may need to modify their mindset during settlement talks.
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Don’t wait to purchase business interruption insurance
January / February 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: It’s important for real estate businesses to have adequate insurance coverage. And you can’t just cover the property itself. Natural disasters, as well as utility failures, may render properties temporarily or permanently unusable. This article discusses how business interruption (BI) insurance can help when businesses are unable to generate their usual income.
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Following the fundamentals of employee retention
Winter 2019
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: On a nationwide basis, construction businesses face a great challenge in hiring and retaining skilled workers. This means that, if a contractor currently has good people on board, he or she needs to keep them. This article reviews some employee retention fundamentals, including competitive compensation and regular feedback.
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After tax reform, does it pay to itemize?
Winter 2019
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: The choice to take the standard deduction or itemize your deductions is now more complicated under the Tax Cuts and Jobs Act. By nearly doubling the standard deduction and limiting itemized deductions, the act reduces or eliminates the benefits of itemizing for many people. This article reviews the most significant changes for tax year 2018 and discusses some tax strategies under the new law.
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Could this be your exit strategy? Employee stock ownership plans have their pros and cons
Spring 2018
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 643
Abstract: ESOPs can be an effective succession planning vehicle for dealership owners who want to pass their business on to employees, instead of selling on the open market. This article explores the potential benefits and drawbacks of these arrangements.