654

Showing 17–27 of 27 results

  • Even small deals may face antitrust actions

    August / September 2016
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 654

    Abstract: Before entering into M&A negotiations, buyers need to ensure that their proposed transaction is unlikely to trigger antitrust enforcement actions from regulators. This article explains why even smaller deals may face antitrust challenges and offers tips for discouraging them — for example, being clear about the transaction’s business purpose and avoiding cross-border deals.

    Read More

  • Dissension in the ranks – Embrace the healthy changes that come with new talent

    August / September 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 654

    Abstract: It’s common for borrowers to feel blindsided when a key person, such as a top manager, CEO, CFO or lead salesperson, unexpectedly resigns. The effects often trickle down the organization, impacting morale and productivity. This article explains how proactive owners implement a game plan to facilitate the transition and minimize disruptions. Eventually, if a strong replacement is found, the change can revitalize operations and make the borrower stronger than ever.

    Read More

  • Social Security loopholes close, but options remain open

    June / July 2016
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 654

    Abstract: The Bipartisan Budget Act of 2015 (BBA) closed two popular loopholes for future Social Security benefits. As a result, certain retirees may now realize less in the way of benefits during their lifetime and leave a smaller nest egg for their heirs. But astute planning can still maximize the Social Security benefits retirees are entitled to receive during their retirement years. This article examines how the BBA affects Social Security payments.

    Read More

  • There are new rules for partnership audits

    June / July 2016
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 654

    Abstract: The Bipartisan Budget Act of 2015, signed into law in November 2015, substantially changes the way the IRS may audit partnerships and, unless they’re not treated as partnerships for tax purposes, multimember limited liability companies. This article discusses adjustments that business owners will need to make at the partnership level because of the revised audit rules as well as new procedures that are now required by most partnerships.

    Read More

  • Warsaw Orthopedic, Inc. v. NuVasive, Inc. – Lost profits damages must be reasonable

    March / April 2016
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 654

    Abstract: This article reviews a 2015 patent infringement case in which the U.S. Court of Appeals for the Federal Circuit upheld a finding of infringement but decided that the plaintiff wasn’t entitled to recover lost profits damages sustained via three subsidiaries. The article explains the court’s reasoning in each of the three instances. The plaintiff wasn’t precluded from recovery altogether. The court ordered a new trial to determine reasonable royalty damages.

    Read More

  • Don’t be flippant with your FLP

    August / September 2014
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 654

    Abstract: For many wealthier individuals, family limited partnerships (FLPs) have become an estate planning basic. But the IRS continues to frequently challenge their validity in court, rejecting them as nothing more than disguised tax-avoidance vehicles. This article explains the benefits of an FLP, but also notes the rules that must be carefully followed to avoid a potential IRS challenge.

    Read More

  • New rules: Reverse mortgages get a makeover

    February / March 2014
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 654

    Abstract: With the growth in reverse mortgages has come attention from the U.S. Department of Housing and Urban Development (HUD), which has announced major changes to the most common type of reverse mortgage: the Home Equity Conversion Mortgage (HECM). This article explains how reverse mortgages work, how HUD’s changes affect them and how these arrangements can be used in estate planning.

    Read More

  • How much is a business worth?

    April / May 2013
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 654

    Abstract: If a loan customer overextends itself by paying an inflated price for a business, there’s a good chance it will have a problem meeting its loan obligations. Rather than let that happen, an astute lender knows the importance of professional valuations and what goes into them. This article reviews some of the basics: the several meanings of value, the three approaches to valuing a business, and the importance of using a qualified appraiser.

    Read More

  • Mergers and acquisitions — The ins and outs of earnout provisions

    April / May 2012
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 654

    Abstract: Earnout provisions require business buyers to make future payments to their seller. Often used when the parties have trouble negotiating a sale price, earnouts require the company to achieve certain post-transaction financial targets. To be successful, such negotiations involve give and take as well as attention to detail. This article shows how earnouts work, and how their provisions should address certain contingencies that could affect the business’s ability to reach the agreed-upon milestones.

    Read More

  • While the going is good … How to negotiate a real estate lease

    Winter 2010
    Newsletter: Profitable Solutions for Nonprofits

    Price: $225.00, Subscriber Price: $157.50

    Word count: 654

    Abstract: With more leasable office spaces than creditworthy tenants to take them, many landlords are offering lower rates and other incentives. A not-for-profit organization with good credit has a real chance of finding a more suitable — perhaps even larger — space with attractive lease terms. Conversely, if a nonprofit is currently in a space it loves, it’s probably a good time to try to negotiate better lease terms. This article looks at not only the costs that should be planned for, but many other considerations as well.

    Read More

  • Business improvement strategies – Benchmarking helps answer the tough questions

    Spring 2009
    Newsletter: On-Site

    Price: $225.00, Subscriber Price: $157.50

    Word count: 654

    Abstract: How are you? It’s a question asked all the time. But how often do contractors ask it about their construction businesses? In truth, they can’t know unless they ask some tough questions. This article explores one of the best ways to do so: by undergoing a process called “benchmarking.”

    Read More