844

Showing 1–16 of 20 results

  • Court rejects valuation based on unsustainable past earnings

    May / June 2023
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: In a recent divorce case, an Arizona court of appeals vacated a trial court’s ruling regarding the value of a 25% business interest owned by the wife. This article summarizes the case. A sidebar highlights another Arizona appellate court decision in which a calculation of value was accepted without a full opinion of value. In re Riddle, No. 1 CA-CV 21-0249 FC (Ariz. App. April 5, 2022). Mikalacki v. Rubezic, No. 1 CA-CV 21-0483 FC (Ariz. App. October 18, 2022).

    Read More

  • Court rejects valuation based on unsustainable past earnings

    May / June 2023
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: In a recent divorce case, an Arizona court of appeals vacated a trial court’s ruling regarding the value of a 25% business interest owned by the wife. This article summarizes the case. A sidebar highlights another Arizona appellate court decision in which a calculation of value was accepted without a full opinion of value. In re Riddle, No. 1 CA-CV 21-0249 FC (Ariz. App. April 5, 2022). Mikalacki v. Rubezic, No. 1 CA-CV 21-0483 FC (Ariz. App. October 18, 2022).

    Read More

  • Managing transition risk – 8 tips for a successful succession plan

    Fall 2022
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: It’s critical for banks to develop a solid succession plan to manage transition risk. When key management personnel retire or leave unexpectedly, a succession plan helps ensure that the bank is prepared for the change and proactively addresses the vacancy. This article explains that a succession plan must be tailored to a bank’s size, complexity, location, culture, risk profile, product and service mix, management “bench strength,” and other characteristics. A sidebar discusses regulatory expectations regarding succession planning.

    Read More

  • Harvey v. Harvey – Buy-sell provision applies to divorce valuation

    July / August 2022
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: The Fifth District Court of Appeals of California recently addressed the valuation of a closely held business in connection with a divorce. Notably, the court valued the wife’s 50% interest pursuant to the valuation provisions of a buy-sell agreement rather than the state’s family code. This article explains why the appellate court rejected a discount for taxes that weren’t “immediate and specific,” but allowed a discount for lack of marketability. Harvey v. Harvey, No. F078166, Court of Appeals of California, Fifth District (December 16, 2021).

    Read More

  • Harvey v. Harvey – Buy-sell provision applies to divorce valuation

    July / August 2022
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: The Fifth District Court of Appeals of California recently addressed the valuation of a closely held business in connection with a divorce. Notably, the court valued the wife’s 50% interest pursuant to the valuation provisions of a buy-sell agreement rather than the state’s family code. This article explains why the appellate court rejected a discount for taxes that weren’t “immediate and specific,” but allowed a discount for lack of marketability. Harvey v. Harvey, No. F078166, Court of Appeals of California, Fifth District (December 16, 2021).

    Read More

  • Approaching 65? Get up to speed on Medicare

    January / February 2022
    Newsletter: Planning for Prosperity / Wealth Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: Medicare is complex and navigating the many options can be challenging. To help with retirement planning, this article answers several questions about the timing and scope of coverage. It also explains when it’s possible to delay Medicare enrollment without penalty. A sidebar discusses the cost of Medicare Part A, explaining that it largely depends on how long individuals have paid Medicare taxes out of their paychecks or through self-employment taxes.

    Read More

  • Read all about it! Printed publication bars patents on drug tracking system

    February / March 2019
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: How often do people browse the Federal Register? For most people, the answer probably is never. But if they want to patent an invention that falls within the regulations of a federal agency like the U.S. Food and Drug Administration (FDA), the Federal Register might trip them up. This article looks at how it did just that for one patent applicant. A sidebar notes that indexing or searchability is unnecessary for a reference to be a printed publication for prior art purposes. Jazz Pharmaceuticals, Inc. v. Amneal Pharmaceuticals, LLC, No. 17-1671, July 13, 2018, Fed. Cir.

    Read More

  • See the big picture – Improve dealership performance with benchmarking

    Winter 2019
    Newsletter: Auto Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: Successful dealerships tend to keep close tabs on their finances and operations by measuring and monitoring certain performance metrics. But these metrics have little meaning when viewed in isolation. A basis of comparison is needed to provide context and relevance to the numbers. This article offers a variety of useful metrics, including sales metrics for each department, F&I metrics, and parts and service metrics. A sidebar suggests some important metrics for the dealership overall.

    Read More

  • See the big picture – Improve dealership performance with benchmarking

    January / February 2019
    Newsletter: Dealer Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: Successful dealerships tend to keep close tabs on their finances and operations by measuring and monitoring certain performance metrics. But these metrics have little meaning when viewed in isolation. A basis of comparison is needed to provide context and relevance to the numbers. This article offers a variety of useful metrics, including sales metrics for each department, F&I metrics, and parts and service metrics. A sidebar suggests some important metrics for the dealership overall.

    Read More

  • Too good to be true – Court rejects deductible theft loss for real estate scam

    May / June 2018
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: No one wants to fall victim to a fraudulent real estate scam, but, as fraudsters become increasingly sophisticated, the risk is real. Though it’s a small concession, victims should be able to claim a tax deduction for fraud losses, right? Not necessarily. This article reviews a recent legal case in which some investors learned that lesson the hard way. A short sidebar summarizes the importance of following the rules when seeking refunds attributable to “partnership items.” Hamilton v. U.S., No. 15-303, N.D. Ind., September 5, 2017

    Read More

  • The dangers of electronic banking – How to manage BSA/AML risks

    Fall 2017
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: Two recent trends will likely increase banks’ Bank Secrecy Act and Anti-Money Laundering (BSA/AML) risk management obligations: heightened scrutiny by banking regulators of their compliance efforts, and customers’ increasing demand for electronic banking (e-banking) services. This article explains how banks can manage, and mitigate, these risks by taking a risk-based approach and ensuring that their BSA/AML monitoring, identification and reporting systems are properly equipped to flag suspicious activities conducted electronically. A sidebar lists some elements of a BSA/AML program.

    Read More

  • Apply the research tax credit against payroll tax

    August / September 2017
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: The rules have changed regarding the ability of small businesses that engage in research and development (R&D) to use the research tax credit. The change stems from the Protecting Americans from Tax Hikes (PATH) Act, which was enacted in 2015. This article discusses how eligible businesses can take advantage of this valuable credit, according to the IRS guidance (Notice 2017-23). A sidebar shows what businesses must do to claim the research and development credit.

    Read More

  • Should your clients consider an FLP?

    Spring 2016
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: Family limited partnerships (FLPs) have long been challenged by the IRS as invalid. But the many court cases involving FLPs can provide valuable insight into how to craft one that withstands scrutiny. This article covers such practices as showing that assets have been transferred in a bona fide sale for adequate and full consideration and following the terms of the FLP’s operating agreement. A sidebar discusses possible new FLP guidance.

    Read More

  • The changing world of internal audit – Do you make use of its expanded role?

    April / May 2016
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: Today’s internal auditors, with their cross-departmental perspective, can help anticipate and mitigate a variety of risks, improve financial and operational processes — and even help evaluate the nonprofit’s strategies. This article explains the independence factor in internal auditing, the duties of internal auditors and the components of a full internal audit review. Quality assurance reviews and stumbling blocks to an effective internal audit function also are discussed.

    Read More

  • CMS issues revised “two-midnight rule”

    Spring 2016
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: The CMS has finalized some major changes in regard to Medicare reimbursement for abbreviated inpatient stays. According to the CMS, not all care that’s provided in a hospital is appropriate for Part A payment as inpatient. This article looks at how the changes, first proposed in the summer of 2015, affect the current rule. A sidebar on the final 2016 OPPS rule summarizes the CMS’s recent changes to its approach for medical reviews for patient status determinations.

    Read More

  • The IRS is watching real estate donated to charity

    September / October 2015
    Newsletter: Real Estate Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 844

    Abstract: Donating real property to a charity can both further a taxpayer’s philanthropic goals and provide valuable tax deductions. But the IRS imposes strict rules on charitable deductions that must be followed in order to reap the expected tax savings. This article explains how to stay on the right side of the IRS when it comes to donating real estate to charity by ensuring that appraisals abide by the IRS’s requirements regarding qualified appraisals and valuation methods. A sidebar notes the criteria one must meet to be a “qualified appraiser.”

    Read More