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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.”