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Showing 1–16 of 29 results
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Human capital: What’s it worth?
November / December 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: In today’s tight labor market, human capital is critical to the success of a business. Although it’s not usually reported on the balance sheet, human capital can be a valuable asset. This article describes when human capital might need to be valued, different types of human-capital-related assets, and how these assets are valued based on reproduction and replacement costs.
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Human capital: What’s it worth?
November / December 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: In today’s tight labor market, human capital is critical to the success of a business. Although it’s not usually reported on the balance sheet, human capital can be a valuable asset. This article describes when human capital might need to be valued, different types of human-capital-related assets, and how these assets are valued based on reproduction and replacement costs.
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Taking advantage of the Community Advantage Loan Program
August / September 2022
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: If a business operates in what’s known as an underserved area and could benefit from additional capital, the Community Advantage Loan Program, an initiative of the Small Business Administration, may be able to help. This article notes that many Community Advantage borrowers are small business owners and entrepreneurs who have generally been in business for less than three years and don’t qualify for traditional financing. It also discusses how a small business can determine whether such a loan is a good fit.
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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).
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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).
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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).
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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).
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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.
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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.
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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.
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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.
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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.)
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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)
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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.
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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.
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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.