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Showing 17–25 of 25 results

  • Some businesses have risks all their own

    Fall 2012
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: Companies of like size and purpose may possess similarities that are significant for valuation purposes. But, since virtually no published market data exists for the cost of capital or financial returns of privately held companies, an appraiser must use professional judgment in determining company-specific risk. This article looks at the techniques they use.

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  • Owner compensation: What’s reasonable?

    Spring 2012
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: Controlling owners of closely held construction companies are generally free to set their own salaries and bonuses. But, under certain circumstances, the reasonableness of owner compensation can become an issue. This article examines a U.S. Tax Court case that outlines five factors to consider in determining whether a corporate shareholder/employee’s compensation is reasonable. Multi-Pak Corp. v. Commissioner (T.C. Memo 2010-139)

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  • Estimating a defendant’s profits in IP cases

    January / February 2012
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: In certain types of intellectual property (IP) litigation, plaintiffs are entitled to recover (in addition to or in place of their own lost profits) damages based on the profits the defendant enjoyed as a result of its infringement. This article discusses how sales among infringing and noninfringing activities might be apportioned and costs allocated.

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  • Japan earthquake aftershock – Weathering inventory challenges

    Summer 2011
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: Both import and domestic dealerships are suffering an inventory crunch following Japan’s March 11 earthquake, tsunami and subsequent nuclear crisis. The disaster highlights the downside to just-in-time inventory practices, but this article offers some proactive ways to combat a summertime drought in the automotive supply chain.

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  • Should you invest in emerging markets?

    March / April 2011
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: The robust economic growth in emerging markets such as China, India and Latin America continues to make headlines, particularly in comparison with the tepid growth in most developed markets. Many are wondering if they should follow the trail of many individual investors around the world and increase their exposure to emerging markets. As this article explains, the answer depends on one’s individual situation.

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  • Why law firms need legal administrators

    Winter 2011
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: Lawyers don’t go to law school to become business administrators — management just comes with the job of being a partner. But given the increasingly competitive legal landscape, most attorneys need (and would probably prefer) to focus on clients rather than administration. A legal administrator is trained to manage the business end of a law firm, freeing up attorneys to do what they do best: Practice law. This article examines why many firms should consider hiring one, and the core competencies to look for.

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  • What makes governance “good”? A checklist for nonprofits

    Winter 2010
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: “Good governance” is one of the hottest topics in the nonprofit world these days. Nonprofits have been strongly encouraged to adopt certain Sarbanes-Oxley (SOX) regulations, and the IRS has revised Form 990 to include several questions regarding governance policies. What’s more, the increasing power of charity watchdog groups means that nonprofits must try to put a responsible face forward to the public. This article offers a checklist of recommendations that a nonprofit’s board might follow, including forming an audit committee and regularly reviewing risk exposure. A sidebar discusses what constitutes “reasonable” executive compensation.

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  • Care to trade? Trying your hand at a Sec. 1031 exchange

    January / February 2010
    Newsletter: Contractor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: A “Section 1031 exchange,” or “like-kind exchange,” refers to the swapping of two properties, potentially resulting in a significant tax advantage — deferring gain until the replacement property is sold. But, under Sec. 1031 of the Internal Revenue Code (IRC), one may swap more than just real estate. This article looks at the basic rules of such an exchange and the timeframes involved, but also shows how non-like-kind property can be included.

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  • Workouts shape up ailing borrowers

    January / February 2009
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 684

    Abstract: Many market analysts expect the ongoing economic downturn to persist throughout 2009 — without relief in sight, weak borrowers may succumb to default. Protect your portfolio by proactively identifying unfit borrowers and coaching them to get on the road to financial health.

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