652

Showing 1–16 of 26 results

  • Maginnis v. Maginnis – Court addresses apportionment of goodwill in divorce

    March / April 2022
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: A question that often arises in divorces cases is: To what extent should goodwill be included in the marital estate? The treatment of goodwill varies from state to state. In some situations, it may be necessary to consider legal precedent from other states for guidance. This article summarizes a recent appellate court case from Kentucky that addresses this issue. Maginnis v. Maginnis, No. 2019-CA-1090-MR (Ky. App. 2021). Gaskill v. Robbins, 282 S.W.3d 306 (Ky. 2009). Yoon v. Yoon, 711 N.E.2d 1265 (Ind. 1999).

    Read More

  • Maginnis v. Maginnis – Court addresses apportionment of goodwill in divorce

    March / April 2022
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: A question that often arises in divorces cases is: To what extent should goodwill be included in the marital estate? The treatment of goodwill varies from state to state. In some situations, it may be necessary to consider legal precedent from other states for guidance. This article summarizes a recent appellate court case from Kentucky that addresses this issue. Maginnis v. Maginnis, No. 2019-CA-1090-MR (Ky. App. 2021). Gaskill v. Robbins, 282 S.W.3d 306 (Ky. 2009). Yoon v. Yoon, 711 N.E.2d 1265 (Ind. 1999).

    Read More

  • Focus on infringement – Federal court provides guidance on reasonable royalty evidence

    July / August 2021
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: In patent infringement cases, plaintiffs are generally entitled to recover damages based on lost profits but never less than “reasonable royalties.” This article summarizes a recent U.S. district court ruling that provides guidance on the standards that damages experts are expected to meet in these cases. Meridian Manufacturing, Inc. v. C&B Manufacturing, Inc., No. C15-4238-LTS (N.D. Iowa, October 5, 2018). Georgia-Pacific Corp. vs. U.S. Plywood Corp., 318 F. Supp. (S.D.N.Y. 1970).

    Read More

  • Focus on infringement – Federal court provides guidance on reasonable royalty evidence

    July / August 2021
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: In patent infringement cases, plaintiffs are generally entitled to recover damages based on lost profits but never less than “reasonable royalties.” This article summarizes a recent U.S. district court ruling that provides guidance on the standards that damages experts are expected to meet in these cases. Meridian Manufacturing, Inc. v. C&B Manufacturing, Inc., No. C15-4238-LTS (N.D. Iowa, October 5, 2018). Georgia-Pacific Corp. vs. U.S. Plywood Corp., 318 F. Supp. (S.D.N.Y. 1970).

    Read More

  • Is it time for a collective investment trust?

    June / July 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: Collective investment trusts (CITs) are winning the hearts, minds and dollars of growing numbers of defined contribution (DC) plans. This article examines why it might be time to learn what CITs are and how they’ve evolved since the days when they were standard fixtures of DC plans.

    Read More

  • Ready for REITs? Real estate can help diversify your portfolio

    July / August 2018
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: One way to maintain a diversified investment portfolio is with real estate investment trusts (REITs). These provide an easier, possibly less risky way to gain real estate exposure without directly buying real estate. This article talks about how REITs work, highlights their benefits and warns against several drawbacks.

    Read More

  • A trust without a beneficiary: What’s the purpose?

    November / December 2017
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: Noncharitable purpose (NCP) trusts don’t have human beneficiaries. Instead, they can be used for estate planning purposes such as pet care, family residences, a gravesite or an art collection. This article provides details on NCPs, including advantages, restrictions and potential pitfalls.

    Read More

  • From $0 to $2 million – 3 traits of growth-oriented nonprofits

    Spring 2017
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: This article discusses the results of a 2016 study of nonprofits that achieve early-stage success. The study found that organizations that grow from concept to $2 million-plus in revenues generally share three traits: strong teamwork, impact-oriented performance measures and access to capital.

    Read More

  • Together we stand … or not – Workers contest enforceability of class action waiver

    March / April 2017
    Newsletter: Employment Law Briefing

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: In Morris v. Ernst & Young, LLP, employees argued that their employer had violated the National Labor Relations Act (NLRA) when it tried to enforce waivers prohibiting them from bringing a class action suit. This article describes how the Ninth Circuit weighed the National Labor Relations Board’s interpretation of the NLRA and the employer’s interpretation of the Federal Arbitration Act to reach a decision. Morris v. Ernst & Young, LLP, No. 13-16599 (9th Cir.)

    Read More

  • Fair value case addresses a mix of valuation issues

    November / December 2016
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: In a recent statutory fair value case, a New York trial court addressed several important valuation issues in connection with the buyout of a minority owner of two limited liability companies. This article explains that, though decisions in statutory appraisal actions are state specific, the case raises interesting issues and teaches a universal lesson about the value of formal training. Verghetta v. Lawlor, No. 59346/2014, N.Y. Sup. Ct. (3/9/16)

    Read More

  • Bad things happen – Take steps now to protect your dealership’s assets

    September / October 2016
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: What would happen if a dealership were sued, or if the business failed and creditors chased after its assets? No one wants either scenario to materialize, but there are certain precautions an owner can take to protect the dealership’s assets “just in case.” This article explains three vehicles that can do the job: a family limited partnership, a Crummey trust or an offshore trust.

    Read More

  • Q and A: Does my nonprofit need to register in multiple states?

    Spring 2016
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: Nonprofits that solicit funds online — or use other fundraising methods that cross state boundaries — may need to register in multiple jurisdictions. This article offers answers to several common questions about multistate registration, including “what does it cost to register?” and “what are the consequences of not registering?” It stresses that rules vary greatly by state.

    Read More

  • How to self-insure your construction business

    Fall 2015
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: With all of the risks inherent in a construction business, it’s important that contractors have sufficient insurance coverage while also keeping policy costs under control. This article provides information on how captive insurance can be a great way to do both. With captive insurance, it’s possible to establish a subsidiary company to self-insure a business. Bigger companies may set up the arrangement independently, but a group of smaller businesses also can form a captive by banding together to buy insurance.

    Read More

  • What’s normal? The ins and outs of valuation adjustments

    May / June 2015
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: To create an accurate picture of a company’s finances, a valuator likely will need to make various adjustments to “normalize” earnings. But determining what’s normal involves detailed analysis, as well as an understanding of the company’s current and future operations. This article talks about how appraisers determine whether to make discretionary, discount-related, or other adjustments to better reflect the future cash flow a prospective buyer could generate from a company’s operations.

    Read More

  • Individual year end tax planning ideas

    November 2014
    Newsletter: Tax & Business Alert

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: As year end approaches, it’s again time to focus on last-minute moves to save taxes — both on the 2014 return and in future years. This article offers four methods: maximizing the benefit of the standard deduction, deferring income, securing a deduction for nearly worthless securities, and investing in tax-free securities

    Read More

  • Why you should consider performance-based bonuses

    Fall 2014
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 652

    Abstract: Performance-based bonuses can help keep employees motivated, but developing an effective plan can be a challenge. This article discusses what to do to help ensure a performance-based plan produces the intended results, along with ways to pay for the plan. It also notes why it’s necessary to address two particular issues: timing and quality.

    Read More