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Showing 1–16 of 17 results

  • Measuring commercial damages

    May / June 2021
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 863

    Abstract: When estimating damages in commercial litigation, experts must decide whether to compute lost profits, diminished business value — or both. This article compares the two metrics and explains how to avoid double dipping.

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  • Measuring commercial damages

    May / June 2021
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 863

    Abstract: When estimating damages in commercial litigation, experts must decide whether to compute lost profits, diminished business value — or both. This article compares the two metrics and explains how to avoid double dipping.

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  • Department of Labor lays out rules for lifetime income illustrations

    Year End 2020
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 863

    Abstract: The Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 requires the Department of Labor (DOL) to provide defined contribution plan sponsors with rules for a “lifetime income illustration” to help participants track their progress toward accumulating retirement savings. This article summarizes recently released interim final regulations that provide this guidance, though they’re still subject to fine-tuning before their ultimate effective date in mid-2021. A brief sidebar covers the regulations’ “liability relief” for plans that follow the rules.

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  • Calculation vs. conclusion of value – Which level of service is appropriate in litigation?

    November / December 2020
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 863

    Abstract: Business valuation experts generally can be engaged to provide either a “conclusion of value” or a “calculation of value.” While these terms sound similar, this article explains the significant differences between these two types of engagements. A sidebar highlights a rare case in which a calculation of value was used to estimate the value of a medical practice for divorce purposes. Horne-Ballard v. Ballard, No. 2180194, Ala Civ. App., Jan. 24, 2020

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  • Calculation vs. conclusion of value – Which level of service is appropriate in litigation?

    November / December 2020
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 863

    Abstract: Business valuation experts generally can be engaged to provide either a “conclusion of value” or a “calculation of value.” While these terms sound similar, this article explains the significant differences between these two types of engagements. A sidebar highlights a rare case in which a calculation of value was used to estimate the value of a medical practice for divorce purposes. Horne-Ballard v. Ballard, No. 2180194, Ala Civ. App., Jan. 24, 2020

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  • Reduce your costs to cope with COVID-19

    Fall 2020
    Newsletter: Nonprofit Observer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 863

    Abstract: Nonprofits of all kinds once again face a nationwide economic crisis, this time caused by the COVID-19 pandemic. The challenges are daunting, but previous recessions may provide a road map for helping organizations navigate the far-reaching effects of the virus. The path forward starts with strategic cost-cutting that contains expenses but allows you to continue your mission. Several areas make ripe targets for most nonprofits, including staffing, facilities and vendors. A sidebar focuses on another tactic: accelerating revenues and deferring bill payments.

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  • Is your retirement plan successful? Which criteria tell the real story

    June / July 2018
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 863

    Abstract: Do retirement plans do the job of preparing participants for retirement? And how do employers benchmark their plan’s performance? This article takes a closer look at what criteria to use when benchmarking a plan’s performance, and ways to communicate with participants and keep them on track toward retirement. A short sidebar summarizes a recent report on participants’ retirement readiness.

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  • Beyond the rate increase: Other important IPPS changes

    Winter 2018
    Newsletter: Healthcare Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 863

    Abstract: The Centers for Medicare and Medicaid Services’ Inpatient Prospective Payment System final rule for the 2018 fiscal year addresses several areas of vital importance. These include hospital readmission penalties, changes to the measures for evaluating inpatient services payments, and easing aspects of the Electronic Health Record incentive program. This article explains that the 2018 rule also replaces the three pain management questions in the Hospital Consumer Assessment of Healthcare Providers and Systems Survey with three new questions. A brief sidebar looks at revisions to the treatment of Disproportionate Share Hospital (DSH) payments.

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  • IRS vs. corporate inversions – Final regulations target related-party debt

    April / May 2017
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 863

    Abstract: In October 2016, the IRS issued the final and temporary Section 385 regulations providing for the recharacterization of certain corporate debt as equity for federal tax purposes. Although the regulations remain controversial — and could change under the new presidential administration — they significantly narrow the scope of earlier proposed regulations. This article examines both the proposed and final regulations. A sidebar discusses how earnings stripping saves taxes.

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  • Know the differences between fair market value and fair value

    March / April 2017
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 863

    Abstract: The terms “fair value” and “fair market value” are sometimes used interchangeably. To a business valuation professional, however, they have very different meanings. This article explains the IRS definition of fair market value and how it’s used as a starting point for determining fair value in shareholder disputes and divorce cases. A sidebar shows how the meaning of fair value differs in a financial reporting context.

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  • Preparing for a sale — even if you have no plans to sell

    August / September 2016
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 863

    Abstract: Even when retirement is the last thing on a business owner’s mind, it’s never too early to start planning to sell. This article suggests that all businesses should conduct a periodic self-assessment to identify their strengths and weaknesses. The information gathered can help owners focus on the most promising aspects of the business and address any issues that may be hindering profitability — and might discourage potential buyers. A sidebar makes the case for performing a “soft” assessment of cultural assets.

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  • Keeping it current – Is it time to update your employee handbook?

    February / March 2015
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 863

    Abstract: An employee handbook or “employee manual” paints a picture of the nonprofit that employees will be working for, how that organization treats them, and what it expects from them. In the long run, it can help protect a nonprofit against a range of liabilities. Regardless of size, all nonprofits should offer employees a handbook that’s clear, current and complete. This article discusses specific policies that it should address and notes currently proposed federal legislation that, if enacted, will affect employment law. A sidebar discusses the status of current minimum-wage legislation.

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  • Small businesses, big concerns

    April / May 2014
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 863

    Abstract: Last year, the National Federation of Independent Business (NFIB) identified the top five concerns of borrowers, including health care and energy costs and uncertainty over economic conditions. What differentiates strong borrowers from questionable ones is that they acknowledge key risks and take steps to prevent or mitigate their adverse effects. This article describes some of those steps, while a sidebar notes that the survey’s next five concerns are tax-related.

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  • Health care reform: What employers can expect in 2014

    Winter 2014
    Newsletter: Manufacturer

    Price: $225.00, Subscriber Price: $157.50

    Word count: 863

    Abstract: The launch of health care marketplaces under the Affordable Care Act (ACA) is just one of the many important developments that go into effect during the next year. New tax credits, recordkeeping requirements and waiting periods all require tax planning and diligence for manufacturers that already offer — or are planning to offer — health insurance policies to their employees. This article discusses options for small businesses in regard to public marketplaces, along with the option of private marketplaces for larger businesses. A sidebar discusses the ACA’s large-employer health insurance mandate, to begin in 2015.

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  • How the U.K. Bribery Act asks U.S. companies to go the extra mile

    June / July 2013
    Newsletter: Public Company Insights

    Price: $225.00, Subscriber Price: $157.50

    Word count: 863

    Abstract: U.S. public companies are already well aware of the Foreign Corrupt Practices Act of 1977 (FCPA). But there’s less awareness of the U.K. Bribery Act of 2010 (U.K. Act). Any company that has offices or conducts business activities in the United Kingdom needs to become familiar with it. This article notes the different provisions of the two acts and what companies need to do to ensure adequate procedures are in place to guard against strict corporate liability.

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  • The ABCs of RMDs

    June / July 2011
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 863

    Abstract: One may begin taking penalty-free retirement plan distributions beginning at age 59½. But, after turning age 70½, one must begin taking required minimum distributions (RMDs) from employer-sponsored defined contribution plans and traditional IRAs. If not, the consequences are severe. This article looks at the rules regarding RMDs and how to calculate them. It also discusses the tax ramifications of timing RMDs, while a sidebar shows how to make charitable gifts from an IRA.

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