837
Showing all 16 results
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How COVID-19 affects divorce cases – Pandemic creates unique business valuation challenges
September / October 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 837
Abstract: The COVID-19 pandemic has had a devastating impact on the economy and created significant uncertainty. This article explains how the current environment presents unique challenges as couples in divorce proceedings strive to reach an equitable property division agreement. A sidebar explains the issue of double-dipping and summarizes a recent divorce case where an Ohio appellate court allowed double-dipping. Kim v. Kim, C.A. Nos. 28684, 29144 (Ohio Ct. App., January 8, 2020)
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How COVID-19 affects divorce cases – Pandemic creates unique business valuation challenges
September / October 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 837
Abstract: The COVID-19 pandemic has had a devastating impact on the economy and created significant uncertainty. This article explains how the current environment presents unique challenges as couples in divorce proceedings strive to reach an equitable property division agreement. A sidebar explains the issue of double-dipping and summarizes a recent divorce case where an Ohio appellate court allowed double-dipping. Kim v. Kim, C.A. Nos. 28684, 29144 (Ohio Ct. App., January 8, 2020)
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Tax Cuts and Jobs Act – 4 ways tax reform could benefit U.S. manufacturers
Winter 2019
Newsletter: Manufacturer
Price: $225.00, Subscriber Price: $157.50
Word count: 837
Abstract: The Tax Cuts and Jobs Act (TCJA) is long and complicated. Its effects will vary from business to business, depending on each one’s structure and the nature of its operations. This article highlights four major changes that are likely to save taxes for manufacturers starting in 2018: 1) a lower tax rate for C corporations, 2) lower tax rates for individual owners of pass-through entities, 3) changes to the alternative minimum tax (AMT) rules, and 4) expanded first-year Section 179 and bonus depreciation deductions. On the flip side, a sidebar identifies unfavorable TCJA provisions.
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Buy your disruptor — and turn a threat into an opportunity
August / September 2017
Newsletter: Merger & Acquisition Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 837
Abstract: Companies that are being rocked by new, disruptive competition might want to consider an increasingly common business strategy: Buy their disruptor. This article provides real-world examples of established companies that have acquired potentially threatening start-ups, along with tips for making such deals succeed. A sidebar discusses the difficulty of integrating the buyer’s employees with those of the disruptor company.
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Can you recycle a valuation? Court rules report for divorce can’t be reused for bankruptcy
January / February 2017
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 837
Abstract: Every valuation report is created as of a specific time and for a specific purpose, which may affect the standard of value an expert uses. That’s why a single valuation report can’t necessarily be recycled for multiple purposes without an expert’s express written consent. This article describes a recent bankruptcy case in which the court decided that a valuation report prepared for the business owner’s divorce proceeding couldn’t be used to confirm a bankruptcy repayment plan. A sidebar shows how courts may use the buyout provisions of a shareholders’ agreement to establish the value of a business interest. In re Cole, Bankr. E.D. Va. No. 15-30979-KLP, March 24, 2016
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Get ready for new lease accounting rules
Summer 2016
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 837
Abstract: Earlier this year, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-02, the Board’s long-awaited overhaul of its lease accounting rules. The ASU makes extensive changes to the treatment of lease transactions, particularly for lessees. This article explains how the ASU may affect contractors, while a sidebar explains why it will become more important to separate a contract’s lease and nonlease components.
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Growth plays a critical role in DCF valuations
March / April 2016
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 837
Abstract: Valuators often turn to the discounted cash flow (DCF) method when appraising a new or growing business. This technique allows for significant flexibility in assumptions about growth. Moreover, it also can be useful when valuing struggling companies that are in a state of flux. This article explains the DCF method and the qualitative and quantitative factors involved. A sidebar takes a closer look at growth and the terminal value.
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Implement a policy for credit card use
Winter 2016
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 837
Abstract: Providing employees with credit cards may seem convenient. But sharp criticism will likely follow if the cards are misused or appear to have been. A formal credit card policy can greatly reduce these risks. This article addresses how a nonprofit should draft guidelines for credit card use, covering such topics as prohibited uses, spending limits, documentation and unauthorized charges. A sidebar discusses how to make sure that reimbursements to employees for expenses they incurred personally qualify under an accountable plan.
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What’s your plan for managing interest rate risk?
Fall 2015
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 837
Abstract: Federal regulators have traditionally warned banks about the dangers of interest rate risk (IRR). Today, with interest rates potentially poised to rise, it’s critical that banks have a robust program for managing IRR. Assessing banks’ IRR, designing an IRR management program and avoiding management pitfalls are among the topics discussed in this article. A sidebar highlights four common IRR sources.
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Should you add — or swap — a brand?
Summer 2014
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 837
Abstract: Economic conditions, levels of competition, brand images and market demographics change over time. So it’s smart business to periodically review brand offerings to determine whether it’s time to add a franchise or swap a mismatched brand with another dealership. A change in brand might more effectively leverage product mix and maximize return on investment. This article explains how to spot opportunities, work with manufacturers, state boards and lenders, and carry out a swap transaction. A sidebar discusses the accounting aspects of a business combination.
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How to take the stress out of an independent audit
June / July 2013
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 837
Abstract: Some nonprofit leaders equate an independent audit with criticism, demands and time taken from their workweek. But an audit provides a nonprofit with a genuine assessment of its financial condition and the controls surrounding its financial reporting. This article explains what to expect during an independent audit and how to prepare for it. A sidebar looks at the relationship between an audit firm and the nonprofit’s audit committee.
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CGOs make corporate governance a top priority
April / May 2013
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 837
Abstract: Despite reforms over the past decade, fraud, accounting irregularities, conflicts of interest and other corporate malfeasance continue to make headlines. To ensure that corporate governance matters get the attention they deserve, many companies are appointing chief governance officers (CGOs). This article discusses the roles and responsibilities of a CGO and how to go about picking the right person. A sidebar notes that good governance can enhance the value of a company’s stock.
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Are your children prepared to handle your wealth?
January / February 2013
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 837
Abstract: Parents who have built up a large estate and are eager to share their wealth with their children may be concerned about the kids’ ability to handle it. Fortunately, there are ways to help ensure children won’t blow through their inheritance at a young age. This article discusses creating incentive trusts, educating children on money management, being smart with distributions to them, and communicating with them about the reasons behind the decisions taken.
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Own a family business? — Succession planning demands a look at ownership transfer strategies
September / October 2012
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 837
Abstract: There are many considerations to take into account when considering how to best transfer ownership interests to family members. This article discusses choosing a successor and how to divide wealth between those who are active in the business and those who aren’t. It also examines gift and estate tax implications, along with alternative but complex strategies such as family limited partnerships and intentionally defective trusts.
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Smart moves – Consider creating a separate real estate entity
Summer 2012
Newsletter: Auto Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 837
Abstract: A dealership that owns its buildings and land might find it prudent to separate the legal title of the business from the real estate. It can accomplish this by transferring the title to the real estate into a newly created legal entity such as a corporation, limited liability company (LLC) or trust. After it transfers the real property from its operating business, the dealership simply rents the space from the new legal entity in a landlord-tenant relationship. This article shows that this time-tested management strategy is easier and cheaper than one might think, and offers significant legal, financial and personal advantages for dealers.
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The most critical policies for your nonprofit
June / July 2008
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 837
Abstract: Outside forces such as the IRS, other federal and state bodies, and major funders require you to put specific policies in place. At the same time, your own board develops policies to address key issues — aiming for best practices as it fulfills its fiduciary responsibilities. This article discusses these two influences that shape the policies your nonprofit develops, uses and keeps current over time.