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Showing 17–27 of 27 results
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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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Keep family harmony when transferring a vacation home
June / July 2012
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: When deciding to transfer a vacation home, simply dividing it equally among children or other family members may seem like the fairest solution, but it can end up being an invitation to conflict and hurt feelings. Some family members may care more about keeping the home in the family than about any financial benefits it might provide. Others may prefer to sell the home and use the proceeds for other needs. This article discusses ways to resolve this conundrum, along with estate planning strategies available for those who don’t wish to give up ownership immediately.
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Patent infringement damages — Reasonable royalties can exceed expected profits
May / June 2012
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: The U.S. Court of Appeals for the Federal Circuit continues to push the boundaries of reasonable royalty damages in patent infringement cases. This article looks at a case in which the court upheld a jury award based on reasonable royalties that were more than three times the plaintiff’s expected profits. It explains why the court ruled that a patentee’s profit expectations do not serve as a cap on reasonable royalties. Citation: Powell v. Home Depot, No. 2010-1409, -1416 (Fed. Cir. 11/14/2011)
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Looking for money – What you need to know about plan loans
October / November 2011
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: Generally, participants can take a loan from their plan account if the plan allows for participant loans. This article reviews the rules associated with plan loans, including how much can be loaned, payments on the outstanding balance and defaults.
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Your money, your choice – 401(k) loans tempt many in tough times
October / November 2010
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: The uncertain economy has left many people looking for money in new places — including taking out a loan from their 401(k). But there are serious tax-related issues to consider. This article takes a look at the basic rules of 401(k) withdrawals, the tax and other financial disadvantages of doing so, and instances in which one might qualify for a “hardship withdrawal” that doesn’t have to be paid back.
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ACOs can help assure quality and slow cost growth
Winter 2010
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: An “accountable care organization” (ACO) is a combination of primary care and specialist physicians, hospitals and other care providers that accepts collective responsibility to meet patients’ health care needs. ACOs are considered the ideal vehicle for achieving the integration and cooperation demanded by “bundled payments.” But group practices will need strong leadership to carry out the many changes involved. Doctors will need to either acquire hard-core business skills and assume major management roles, or be willing to hire professional business managers to whom they can delegate significant business decisions.
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Valuation methodology – The market approach proves informative, challenging
Summer 2009
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: When helping to take a business to market (or helping someone buy a business), appraisers often employ the market approach. Unlike the other two primary valuation methods, the income and asset approaches, the market approach looks to similar businesses to estimate a company’s fair market value. This article reviews the market approach as well as two variations on it, the transaction method and the guideline public company method.
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The net operating loss deduction – A tax break for tough times
June / July 2008
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: For much of the year, fears of an economic downturn have permeated the news. Whether or not tough times lead to your company losing money, one way to mitigate any shortfall may be to claim a tax deduction for a net operating loss (NOL). This article looks at the rules governing the NOL deduction. [Updated: 12/27/12]
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Information underload – Financial experts can make, or break, the case for punitive damages
Spring 2008
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: Attorneys often are reluctant to put their financial experts on the witness stand. But failing to use a CPA to provide jurors with the information and context they need to make a fair punitive damages award can backfire. As this article explains, CPAs can strengthen cases for or against punitive damages. Among other things, these experts can explain to a jury the defendant’s financial position, analyze any gains the defendant enjoyed because of the allegedly wrongful conduct, and break down and clarify financial statements.
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Punitive damages require malice or reckless indifference
January / February 2008
Newsletter: Employment Law Briefing
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: The Sixth Circuit ruled that an employer wasn’t off the hook for punitive damages for sexual harassment, even though it claimed that it hadn’t acted with the requisite malice or reckless indifference. This article explains why the court reinstated a jury’s $75,000 punitive-damages reward to an employee. Parker v. General Extrusions Inc., 491 F.3d 596 (6th Cir. 2007)