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Showing 1–16 of 25 results

  • Opportunities and challenges – Valuation in the age of COVID-19

    November / December 2020
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 709

    Abstract: The COVID-19 pandemic has had a significant impact on the value of many business interests and other assets, which creates some attractive estate planning opportunities. It also presents unique challenges for valuation professionals. As a result, it’s more important than ever to involve experienced valuation experts in the estate planning process. This article examines the opportunities and challenges of asset valuation during the COVID-19 era.

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  • Year-end tax planning for investors

    September / October 2020
    Newsletter: Tax Impact

    Price: $225.00, Subscriber Price: $157.50

    Word count: 709

    Abstract: For investors, 2020 has been marked by volatility and uncertainty. As year end approaches, it’s a good idea for investors to review their portfolios and consider strategies for reducing their tax bills, improving cash flow and positioning themselves for future growth. This article examines a few tax planning moves worth exploring.

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  • CARES Act balancing act – Helping employees recoup retirement savings

    August / September 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 709

    Abstract: The Coronavirus Aid, Relief, and Economic Security (CARES) Act’s retirement plan provisions are designed to throw a financial lifeline to people suffering adverse economic consequences from the COVID-19 pandemic. However, they leave plan sponsors largely in the driver’s seat. For plan sponsors who amended their plan to allow employees to take advantage of the CARES Act, this article reviews what they can do now to help participants avoid the penalties of not meeting the repayment schedule and possibly recoup their retirement savings.

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  • Enhancing practice success with a board of directors

    Spring 2019
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 709

    Abstract: To achieve a thriving medical practice, physicians may require the assistance of a governing board of directors to help ensure the practice meets technological and regulatory goals, uses resources wisely, and creates an achievable plan for future development. This article offers some pointers for establishing an effective governing board that will help ensure the practice stays solvent, turns a profit and grows over time.

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  • Buyer beware – Hire a business valuation pro to help with due diligence

    March / April 2019
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 709

    Abstract: The U.S. merger and acquisition (M&A) market hit a record high in 2018. That momentum is expected to continue in 2019. But, before you get swept away in the hype, it’s important to do your homework. This article explains the importance of conducting thorough due diligence and preparing detailed financial projections before you close on a deal.

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  • Buyer beware – Hire a business valuation pro to help with due diligence

    March / April 2019
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 709

    Abstract: The U.S. merger and acquisition (M&A) market hit a record high in 2018. That momentum is expected to continue in 2019. But, before you get swept away in the hype, it’s important to do your homework. This article explains the importance of conducting thorough due diligence and preparing detailed financial projections before you close on a deal.

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  • They’re back: Audit rules targeting partnerships can now be applied

    Fall 2017
    Newsletter: Management & Tax Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 709

    Abstract: The IRS has reissued proposed partnership audit regulations, withdrawn earlier this year as part of the Trump administration’s regulatory freeze. The proposed Centralized Partnership Audit Regime regulations (Reg-136118-15) — reportedly identical to the withdrawn regulations — apply to partnership tax years starting after December 31, 2017. But partnerships can elect to apply them for partnership tax years starting after November 2, 2015. This article explains what the new rules require and how they will affect a partnership’s tax liability.

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  • How much is a minority interest in an S corporation worth? IRS job aid compiles guidance on valuing pass-through entities

    January / February 2017
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 709

    Abstract: Generally, S corporations pay no entity-level federal taxes on their income. Instead, an S corporation’s income and deductions flow through to the interest holders, who are responsible for the entity’s federal income tax liability. This article introduces an IRS job aid that compiles guidance on how these pass-through tax attributes may affect the value of noncontrolling interests in these entities. It concludes that valuing these interests necessitates a custom approach that’s evolving over time. Gross v. Commissioner, T.C. Memo. 1999-254, aff’d. 272 F. 3d 333 (6th Cir. 2001), cert. denied, 537 U.S. 827 (2002)

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  • Focus on profitability – How to raise rates, carefully

    Fall 2016
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 709

    Abstract: Raising rates can be a risky proposition in a competitive legal market. But firms with narrowing profit margins must consider it. This article argues that firms can safely raise rates by communicating the quality of their services, raising rates incrementally and testing revised rates on new clients before announcing them to long-time clients. A sidebar notes that it’s important for a law firm to determine the quality of different clients, as well.

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  • Saving tax dollars via cost segregation

    September / October 2016
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 709

    Abstract: One of the most effective tax-saving tactics for many dealerships is to perform a cost segregation study. This article describes how cost segregation works, suggests an additional way that cost segregation can be used at a dealership and points out the desirable professional background of the party performing the study.

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  • Should your firm consider a two-tier partnership system?

    Winter 2016
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 709

    Abstract: Firms that hire and retain only partnership-track associates could be turning away profitable legal talent. This article argues that a two-tier partnership system can make a firm more attractive to both new law school graduates and experienced attorneys nearing retirement. A sidebar explains how part-time partnerships work.

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  • Spotlight on reasonable pay – IRS job aid can be a useful resource for estimating owners’ compensation

    November / December 2015
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 709

    Abstract: Last fall, the IRS published Reasonable Compensation: Job Aid for IRS Valuation Professionals to help field agents audit owners’ compensation. Business valuators also use the job aid to help owners know how much their contributions are worth in today’s marketplace, based on their duties, skills and experience. This article provides an overview of how the IRS and valuators systematically approach this large discretionary expense and why it’s important.

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  • Want to benefit your loved ones? Consider split interest trusts

    August / September 2015
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 709

    Abstract: Charitable remainder trusts (CRTs) and charitable lead trusts (CLTs) are often referred to as “split interest” trusts because of their dual beneficial interests: They have the ability to not only benefit a qualified charity, but noncharitable beneficiaries as well. This article explains how they work.

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  • Using regression analysis in litigation and valuation

    November / December 2012
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 709

    Abstract: Financial experts often use regression analysis and other statistical techniques in calculating damages, determining causation and conducting business valuations. Regression analysis can be a powerful, persuasive tool. But it can also be dangerous in the wrong hands. This article discusses a federal court case in which a large damages award was thrown out because, according to the court, the expert’s regression analysis was so deeply flawed that it “should never have been allowed to be put before a jury.” Citation: ATA Airlines v. Federal Express, 665 F.3d 882 (7th Cir. 2011)

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  • Why startups pose special M&A risks

    October / November 2012
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 709

    Abstract: Startup acquisitions often are doomed from the beginning because buyers’ expectations are too high. For their part, sellers frequently fail to consider how their nimble operation will fare once it’s integrated into a large corporate structure. This article discusses a recent example of how such promising marriages end in disappointment. It cautions buyers against being overly hasty and sellers being inflexible.

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  • Wielding Benford’s Law to cut down fraudsters

    Summer 2012
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 709

    Abstract: When it comes to fighting fraud, there’s a tried-and-true statistical precept that remains as relevant and widely accepted as ever. Benford’s Law is still a trusty sword in the arsenal of many, if not most, financial experts. This article explains this statistical principle, which illustrates that “random” numbers aren’t always as random as they seem, and explains how experts use it to find patterns that suggest fraud.

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