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Showing 1–16 of 20 results
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Joint ventures offer both revenue and risk
Fall 2023
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: They’re hardly new to the industry, but joint ventures remain a tricky move for any construction business that’s largely unfamiliar with the process and experience. A carefully chosen and well-executed joint venture can indeed be profitable, but there are significant risks to consider. This article explores why contractors typically opt for a joint venture and discusses some of the common challenges involved.
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Is it a good time to acquire a business?
Fall 2023
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: 2023 has seen continued financial concerns about inflation, rising interest rates and skilled labor shortages. While some manufacturers have struggled, others have been moving full speed ahead, surpassing expectations and looking to expand. Business acquisitions can be both tempting and tricky. This article looks at whether this is the year to grow by acquiring a distressed business.
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Crafting a buy-sell agreement
Summer 2021
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: Most companies with more than one owner should have a buy-sell agreement in place. This article outlines some of the key considerations involved in developing this legal document.
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Patentee misses the mark on pre-lawsuit infringement damages
August / September 2020
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: Patent owners have to do more than simply obtain their patents if they want to recover full damages for patent infringement. This article reviews one case in which a patent owner’s infringement action was dismissed because the owner had failed to give the public notice of the patent by marking products that use the patented invention, thus dramatically limiting the amount of recoverable damages. Arctic Cat Inc. v. Bombardier Recreational Products Inc., No. 2019-1080, Feb. 19, 2020, Fed. Cir.
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Consumer Review Fairness Act – Recent FTC complaints put spotlight on legislation
November / December 2019
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: Given the importance of online reviews in the purchase process today, federal regulators and lawmakers are taking steps to protect their availability and legitimacy. The CRFA was passed in 2016 to stop dealerships from including contract provisions that allow them to penalize or sue customers for writing or posting negative online reviews about them or their products. This article details what dealerships are prohibited from doing.
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How do you determine loan prices? Loan-pricing models are key
April / May 2018
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: Competitiveness with other banks is an important issue in determining loan prices, but failing to account for such factors as desired return, cost, risk and credit profile can drastically reduce a lender’s competitive advantage. A better way to set loan prices is to conduct a thorough, objective analysis using a loan-pricing model. This article discusses the benefits of loan-pricing models and suggests that using them can help lenders attract and retain customers with the highest credit quality.
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The flexibility of stretch IRAs – Learn how your IRA can benefit your spouse and other beneficiaries
April / May 2017
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: IRAs are meant to be used for retirement saving. However, if a person doesn’t need to tap into an IRA for income during retirement, he or she can preserve the assets as part of his or her estate, above and beyond what was already set aside for his or her spouse and children. This “stretch IRA” strategy can be beneficial for both spousal and nonspousal beneficiaries. This article explains the rules for required minimum distributions and details how a stretch IRA works.
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Do you “speak” both S corporation and C corporation?
Fall 2016
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: Most bankers on the business-lending side of operations have a constant stream of customer financial statements passing over their desk (virtual or otherwise) for an evaluation of the borrowers’ creditworthiness. Thus, bankers need to possess enough knowledge about different types of business structures to shine the right spotlight on diverse financial statements. This article discusses the similarities between, and differences of, C corporation and S corporation financial statements.
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Solving the play-or-pay conundrum
November / December 2015
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: For 2015 and after, employers retaining at least a certain number of employees (generally 50 full-time employees or a combination of full-time and part-time employees) will be subject to the employer shared-responsibility provisions. Every employer will be affected in the sense that they’ll have to check annually to see whether their business and its health care benefits (or lack thereof) trigger consequences under the law. As this article explains, the key determinants are whether employers employ a “large” number of employees, and if they do, whether they’ll offer at least a “minimum value” of “affordable” health care coverage to full-time staff.
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Tax-affecting S corp earnings – Courts’ varied approaches create confusion
July / August 2015
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: Whether a valuator should reduce earnings by an assumed corporate tax rate — even though S corporations don’t pay tax at the corporate level — has created confusion for years. This article describes a recent bankruptcy case that reveals that the confusion still hasn’t been resolved. The article provides a rationale for tax-affecting and explains that courts have taken a variety of approaches to the issue. Bank of America, N.A. v. Veluchamy (In re Veluchamy), 2014 Bankr. LEXIS 5106 (Dec. 18, 2014). Delaware Open MRI Radiology Associates v. Kessler, 898 A.2d 290 (Del. Ct. Ch., 2006).
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Business lending – Taking a savvy spin on due diligence
Spring 2015
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: This article explores steps to take that will make the due diligence process in business lending more meaningful. For example, it suggests beginning the process as an auditor would. That is, before opening a borrower’s financial statements, the lender should consider documenting the risks in the borrower’s industry, applicable economic conditions, sources of collateral and the borrower’s business operations.
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How to calculate lost earnings – It’s much more than just setting a dollar amount
September / October 2013
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: A plaintiff might sue for lost earnings for many reasons. And while it might seem as though calculating the depth of damages is a simple matter, there’s much more to it than setting a dollar amount. This article looks at the steps involved in calculating lost past earnings — or earnings the plaintiff would have received from the time of the incident until trial — and then estimating future earnings. The plaintiff’s damages are generally equal to the present value of the difference between those two numbers.
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How much is enough? Sexual harassment case turns on amount of evidence
September / October 2013
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: To establish a hostile work environment claim based on sexual harassment, a plaintiff must show that he or she was subjected to verbal or physical conduct of a sexual nature that was unwelcome and sufficiently severe or pervasive to alter the conditions of his or her employment. But just how severe or pervasive must misconduct be to meet this standard? This article examines a case in which an appeals court acknowledged the plaintiff’s mistreatment, but decided that the small number of incidents presented didn’t amount to enough to establish a hostile work environment. Westendorf v. West Coast Contractors of Nevada, Inc., No. 11-16004, April 1, 2013 (9th Cir.)
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In the courts — Why companies must be careful with MD&A disclosures
February / March 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: A 2012 legal decision may increase pressure on companies to make proper disclosures of Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A). This article discusses the case, which appears to have lowered the bar for plaintiffs seeking to pursue securities litigation based on a company’s failure to disclose trends and uncertainties.
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SWOT analysis: A framework for evaluating risk and return
November / December 2012
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: Many business managers use strengths, weaknesses, opportunities and threats (SWOT) analysis to frame their strategic planning. Valuators may also use it to help evaluate a company’s performance — as well as its future prospects. This article discusses the various steps in SWOT analysis and how each area affects the company’s value. The article explains the role of a valuator in helping to evaluate subjective assessments concerning a business’s strengths, weaknesses, risk — and return.
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The future is now – Court debuts electronic discovery program
July / August 2010
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 655
Abstract: In 2009, the Seventh Circuit Court of Appeals launched a program that points the way to some potentially significant changes in the discovery process. The goal of the court’s Electronic Discovery Pilot Program is to reduce litigation costs and time brought on by the widespread use of electronically stored information (ESI). The initial set of guidelines requires that litigation participants address and resolve ESI issues early in the process.