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Showing 17–23 of 23 results
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Why the valuation date is so critical
March / April 2013
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Valuations are prepared for a number of reasons: estate planning, divorce settlements and shareholder litigation, just to name a few. And while the parties in these various matters may focus solely on the valuation amount, a valuation expert will also be focusing on the valuation date. This article explains why, under certain circumstances, an executor may elect to use an “alternate valuation date” rather than one that’s customarily used.
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Power of three – Court endorses triangular valuation approach
January / February 2012
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: This article discusses a recent Tax Court case. After a company announced a recapitalization agreement, a shareholder filed suit, alleging that the agreement significantly undervalued the company and therefore improperly transferred wealth and voting power from its minority shareholders to its primary debt holder. The plaintiff’s expert arrived at an exceptionally high value using only the discounted cash flow method. But the court rejected this approach, placing greater credence on the defense’s use of multiple valuation techniques.
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Not at my firm! Expense report cheating is both easy and common
Summer 2011
Newsletter: Law Firm Management
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Expense report padding may seem like a minor offense. Inflated car mileage or exaggerated restaurant gratuities typically add only a few extra dollars per report. Over time, however, a few dollars can become thousands, and fraud can not only harm a firm’s profitability, but its reputation as well. This article lists common expense-related fraud schemes and the steps that law firms should take to detect and prevent them.
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The state of your construction company – Benchmarking can help you determine where you stand
Spring 2011
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: To get and stay ahead, contractors must continually focus on getting better. One way to do so is to regularly undertake the process of benchmarking their company’s performance against either its previous results or those of other contractors who provide comparable services. This article examines the differences between internal and external benchmarking and how to choose the specific benchmarks that have the most effect on the company. It’s then a matter of assembling the right data to be measured.
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Ready, set, test! – Before you sell, consider a practice run
February / March 2011
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Potential sellers might improve their odds of success by performing a test run, or mock acquisition, first. A test run allows owners to see their company as potential buyers see it, warts and all, and address possible problems before actual buyers find them. This article discusses the steps involved and what sellers need to focus on, such as cash flow and legal liabilities.
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Let values be your trustee’s guide – A principle trust may be a better option than an incentive trust
September / October 2010
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: As they create their estate plan, many people want to pass their wealth on to their children, but also want the peace of mind that the kids will manage the inheritance with responsibility and care. An incentive trust is one option, but there are drawbacks — primarily rigid distribution rules. But, as this article explains, a principle trust can provide more flexibility. Rather than setting rules for distributions, it allows a person to set the principles and values they want the trustee to follow. However, it’s important to be at ease with the trustee having broader discretion.
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Get in shape – How to form — or improve — an audit committee
April / May 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 648
Abstract: Some states require not-for-profits with a certain level of annual revenue to have an audit committee in place. Others strongly encourage it. But, even without regulatory prodding, forming an audit committee allows nonprofits an opportunity to get financial experts involved who have knowledge of the audit process. But it’s important to adopt best practices, and make sure that participants are independent and have the right financial backgrounds.