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Showing 1–16 of 19 results
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In the wake of bank failures, expect increased scrutiny from regulators
Summer 2023
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 863
Abstract: The failures of Silicon Valley Bank and Signature Bank and the self-liquidation of Silvergate Bank in March 2023 served as wake-up calls for banking regulators and lawmakers. Although industry experts agree that steps must be taken to avoid similar failures in the future, they disagree over whether the solution is to implement stricter banking regulations or simply to improve oversight under existing regulations. This article suggests that, whatever the answer, banks can expect regulators to watch them more closely, particularly regarding capital, liquidity and interest rate risks.
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Tainted donor, tainted money? How to handle controversial contributions
Fall 2021
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 863
Abstract: In 2019, as waves of lawsuits accused Purdue Pharma of knowingly contributing to the opioid crisis, numerous nonprofits announced they would no longer accept gifts from the Sackler family, several members of which owned the company. Situations like this put nonprofits in a tough position. They may desperately need funds, but accepting such gifts may result in negative attention. This article examines what nonprofits should do if a donation turns out to be “tainted.” A brief sidebar discusses due diligence on those offering substantial donations.
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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.