729

Showing all 10 results

  • Owen v. Cannon – Delaware Court narrows valuation gap

    January / February 2016
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 729

    Abstract: Appraisal issues took center stage in a recent dissenting shareholder case. This article discusses several issues that resulted in a valuation discrepancy of roughly $32 million on the cash buyout of a minority owner. Two primary issues include 1) the use of management’s cash flow projections in a discounted cash flow analysis and 2) the appropriate rate at which to “tax affect” the subject company’s earnings.

    Read More

  • Beyond bonds – Opportunities abound for income-oriented investors

    January / February 2016
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 729

    Abstract: Bonds aren’t the only option for those who rely on their investment portfolio for regular income. This article looks at alternatives to bonds, including dividend-paying stocks, preferred stock, senior loans and real estate investment trusts, weighing the benefits and risks of each.

    Read More

  • Being on the lookout for fraud

    August / September 2012
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 729

    Abstract: What causes fraud to ignite in a company? And what should a lender know about conditions that make fraud possible — and even likely — to happen? This article discusses the “fraud triangle” that triggers occupational fraud and offers tips for preventing it among employees and executives alike.

    Read More

  • Will your FLP be DOA? — Estate of Liljestrand provides some clues

    May / June 2012
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 729

    Abstract: The recent Tax Court case Estate of Liljestrand reads as a case study of what not to do with a family limited partnership (FLP). This article discusses the decision and points out some important lessons that can be gleaned from it, including the fact that attention to FLP formalities, retaining some personal assets outside the partnership, and obtaining a formal outside appraisal are key to withstanding IRS scrutiny. Case citation: Estate of Liljestrand, T.C. Memo 2011-259, November 2, 2011.

    Read More

  • Be wise when donating to charity

    February / March 2012
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 729

    Abstract: There are ample opportunities to donate to many worthy causes— and to reap sizable tax deductions. The key is to make donations wisely. Otherwise, deductions may not be as large as they could be, or even be allowable at all. As this article explains, it’s important to first determine whether the organization is considered “qualified” by the IRS, so that contributions are deductible. Then one should consider the tax ramifications of different types of donations. And it’s important to maintain records that confirm contributions. A sidebar shows why donating stock is more tax-advantageous than donating cash.

    Read More

  • Recent ruling provides an owner compensation primer

    March / April 2011
    Newsletter: Advocate's Edge / Litigation Support

    Price: $225.00, Subscriber Price: $157.50

    Word count: 729

    Abstract: It’s not unusual for the IRS to question the compensation that closely held companies pay their owners. But a recent Tax Court decision provides a primer on the factors that often come into play in such cases. This article discusses the case, in which a company CEO appealed the IRS’s reduction of what he felt was “reasonable” compensation, and looks at the five factors the court used in its determination.

    Read More

  • The alphabet soup of “A” players – Selecting and evaluating plan consultants

    October / November 2010
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 729

    Abstract: To maintain a successful retirement plan, a plan’s sponsor must blend appropriate investment choices with proficient compliance administration and timely, accurate recordkeeping. Outside experts — such as benefits advisors, third-party administrators (TPAs), actuaries, attorneys and accountants — can play a role in your plan’s compliance and administration. This article looks at these different consultants.

    Read More

  • Quantifying economic losses when mitigating circumstances come into play

    September / October 2010
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 729

    Abstract: It’s easy to focus on quantifying a plaintiff’s economic losses during a trial and overlook the duty to mitigate damages. But the plaintiff does bear some responsibility for taking reasonable steps to avoid or minimize damages. This article looks at a case in which a printing company’s failure to mitigate damages by pursuing an inexpensive option resulted in its claim being denied. For a damages expert, estimating the impact of various mitigation alternatives requires considerable professional judgment.

    Read More

  • A sprint and a marathon – How dual-purpose integration supports short- and long-term goals

    Year End 2008
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 729

    Abstract: Sometimes M&A dealmakers focus too much on the first few months of postclosing integration and neglect to plan for the long-term success of a deal. But as this article argues, dual-purpose integration plans that are closely coordinated, yet have distinct purposes, help to immediately secure deal benefits as well as set the merged organization on the path to future success.

    Read More

  • The most important thing – Smart hiring now saves time and money later

    June / July 2008
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 729

    Abstract: No matter how sound the business plan or how brilliant the strategies for executing it, without the right people on staff, a company isn’t likely to get very far. And that’s why every business always needs to be on the lookout for smart approaches to hiring. This article offers a few to consider. (Updated: 6/11/12)

    Read More