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Showing 1–16 of 19 results

  • Fair market value: Dissecting Revenue Ruling 59-60

    July / August 2019
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 659

    Abstract: IRS Revenue Ruling 59-60 provides a step-by-step outline of the factors to consider when valuing a private business. This article outlines those factors, as well as revealing other hidden details in the fine print of this guidance.

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  • Basis consistency rules come into play when inheriting property

    February / March 2019
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 659

    Abstract: If a person is in line to inherit property from a parent or other loved one, it’s critical to understand the basis consistency rules. Tax law provides that the income tax basis of property received from a deceased person cannot exceed the property’s fair market value (FMV) as finally determined for estate tax purposes. This article explains the basis consistency rules.

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  • Executive compensation requires careful decision-making

    Winter 2019
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 659

    Abstract: Dealership owners, understandably, want themselves and top executives to be compensated fairly for their work, results and interest. So how does a dealer-owner achieve that goal without attracting undue IRS scrutiny and claims of inappropriate compensation? This article discusses the “balancing act” of setting an executive’s compensation and examines the challenges faced by C corporations, S corporations and similar corporation types. It also looks at the role of regulators and the interest by other parties in compensation amounts.

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  • Executive compensation requires careful decision-making

    January / February 2019
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 659

    Abstract: Dealership owners, understandably, want themselves and top executives to be compensated fairly for their work, results and interest. So how does a dealer-owner achieve that goal without attracting undue IRS scrutiny and claims of inappropriate compensation? This article discusses the “balancing act” of setting an executive’s compensation and examines the challenges faced by C corporations, S corporations and similar corporation types. It also looks at the role of regulators and the interest by other parties in compensation amounts.

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  • Does your case call for a calculation or full-blown valuation?

    January / February 2019
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 659

    Abstract: The distinction between value calculations and value conclusions has received significant attention in the business valuation community over the last year. Calculations can be a less expensive alternative, but they’re not right for every case. This article compares these two levels of service provided by valuation experts, explains when each service level may be appropriate and highlights a recent case in which a calculation of value was admitted into evidence. Robert Joseph Rohling v. Lylie Alexandra Rohling, Court of Civil Appeals of Alabama, No. 2160859 and 2160860, June 1, 2018

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  • Employee or independent contractor: Worker classification matters

    Fall 2018
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 659

    Abstract: There’s a fine line between employee and independent contractor. This article provides an overview of this issue and the characteristics that distinguish employees from contractors. This distinction may take on even greater importance under the new tax law.

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  • Vendor fraud: Know the warning signs

    Summer 2018
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 659

    Abstract: When fraud strikes, the culprit might be sitting in the purchasing department. This department is particularly vulnerable to fraud because of the volume of transactions it processes and the varying pricing and billing policies that vendors use. This article provides a close-up view of vendor fraud scams and ways manufacturers can lower their risks.

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  • Advise and consent – How can an advisory board help your family business?

    April / May 2018
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 659

    Abstract: A family business can produce income and provide economic security for a family. But what happens when issues arise? The most successful family businesses know the importance of setting up an outside advisory board to help them navigate difficult times. This article explains how an advisory board functions and looks at some factors to consider when setting one up — such as the need to define the board’s purpose and goals. It also notes the importance of obtaining a mix of professionals from varying fields, demographics and backgrounds.

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  • How to report collaborative activities

    October / November 2017
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 659

    Abstract: A collaborative arrangement may be simply a contractual agreement in which two or more organizations are active participants in a joint operating activity. This article discusses the financial reporting rules for several types of collaborative arrangements: a simple collaboration, a new legal entity formed in a merger, an acquisition, and a new legal entity that only houses joint activities.

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  • Cut costs to streamline your practice

    Summer 2016
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 659

    Abstract: Maintaining profitability, staying up to date with the latest technology and providing quality patient services can be a difficult balancing act for medical practices. The goal, always, is to cut unnecessary expenses when possible. This article offers some ideas for doing so, including analyzing staff costs and looking at PTO and overtime.

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  • How not to lose a claim denial

    Fall 2015
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 659

    Abstract: A denied claim can hurt a physician practice significantly. And losing a claim can wreak havoc on the practice by draining needed revenues. But this article offers good news: One can avoid future denials by recording the reason for every claim denial, correcting and resubmitting claims, and making systemic changes for the future.

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  • Worker classification: What’s in a name?

    Spring 2015
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 659

    Abstract: As a recent class action lawsuit demonstrates, worker classification is a hot button for manufacturers and distributors. Making a clear distinction between employees and independent contractors is critical to avoiding class action lawsuits and audits by the IRS and state taxing agencies. This article lists the characteristics that distinguish employees from contractors and provides policies that can help you draw the line between these two types of workers.

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  • Choose malpractice coverage wisely

    Winter 2015
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 659

    Abstract: All physicians must have malpractice insurance. But all policies aren’t alike. It’s critical to choose one that fits the practice’s needs. Otherwise, the practice could find itself in a tenuous financial and legal situation should someone be sued. This article describes different types of coverage, such as claims-made, tail and nose policies. It also looks at policy provisions that should be carefully examined and offers tips for selecting a carrier.

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  • What prevents an equitable divorce?

    January / February 2014
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 659

    Abstract: In divorce cases, courts try to split assets equitably between the spouses. But the parties sometimes make a court’s job difficult by hiding assets or even by performing their own valuations. This article explains why hiring an experienced financial expert to accurately appraise assets is the key to a fair settlement. Such experts often have forensic accounting backgrounds and know how to use sophisticated methods to value assets, particularly businesses.

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  • DCF method is only as good as what lies beneath

    November / December 2013
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 659

    Abstract: This article uses a 2012 case, In re Bachrach Clothing, to illustrate that the discounted cash flow (DCF) method is only as reliable as its underlying assumptions — and the objectivity of the experts performing the analyses. The article describes the background of this case and looks at the discrepancies between the two experts’ approaches. The experts both relied on the same cash flow projections and used the DCF method — but reached radically different conclusions. The article notes the importance of supporting valuation assumptions with objective, market-derived evidence to reach a well-reasoned valuation conclusion that can withstand court scrutiny. In re Bachrach Clothing (Bankruptcy No. 0655, Adversary No. 08-00726, U.S. Bankruptcy Court for the Northern Division, Oct. 10, 2013).

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  • Settling shareholder disputes — Valuators build a bridge over troubled waters

    July / August 2011
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 659

    Abstract: A company’s owners tend to get along when times are good, but economic downturns can bring out the worst in shareholder relations. This article uses a hypothetical case study to illustrate how valuators can serve as expert witnesses or consultants, helping settle shareholder disputes both in and out of court. Valuators are objective outsiders who can defuse emotions and help the remaining owners refocus their attention on building and preserving value.

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