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  • Lease accounting for contractors – New rules on the way

    Summer 2019
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 881

    Abstract: It’s been 13 years since the Financial Accounting Standards Board started overhauling its lease standard. Now the new accounting rules are set to take effect in 2020 for companies with a calendar year end. This article explains what’s changing and how the changes may affect a construction company’s financial statements. A sidebar looks at some complexities of how the rules may or may not affect short-term leases.

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  • When should you turn down an inheritance?

    Year End 2017
    Newsletter: Insight on Estate Planning

    Price: $225.00, Subscriber Price: $157.50

    Word count: 881

    Abstract: If a person expects to receive an inheritance from a family member, he or she might choose to use a qualified disclaimer to refuse the bequest. As a result, the assets will bypass their estate and go directly to the next beneficiary in line. This article explains the benefits of using a qualified disclaimer.

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  • Are you getting all that you deserve? Don’t overlook the research credit

    Spring 2016
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 881

    Abstract: If a construction company commits resources to developing new building techniques, improving processes, experimenting with alternative materials or devising other innovations, it may qualify for the research tax credit. This article looks at the benefits of this tax break and what activities qualify. A sidebar notifies readers that a new and improved version of the credit is now available to smaller companies.

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  • Putting a price on your firm – How professional valuators appraise law practices

    Fall 2013
    Newsletter: Law Firm Management

    Price: $225.00, Subscriber Price: $157.50

    Word count: 881

    Abstract: Many situations can trigger the need for a law firm’s appraisal — including insurance coverage, a partner’s divorce, capital buy-ins of new partners, firm dissolution and mergers. There are specific ways that law firms create — or diminish — value. This article discusses some of these “value drivers” and how the three most common business valuation methods are applied. But, as a sidebar notes in regard to one divorce case, valuators often disagree about the same professional practice interest.

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  • Expert witnesses — Surviving Daubert challenges

    March / April 2008
    Newsletter: Viewpoint on Value

    Price: $225.00, Subscriber Price: $157.50

    Word count: 881

    Abstract: If disputing parties can’t settle their differences, valuators can act as expert witnesses. But increasingly courts hold expert witnesses to a higher standard, considering, among other things, the expert’s education, experience and credentials. This article reviews the history of admissibility of expert witnesses, focusing on the four-pronged test the Supreme Court set up in Daubert v. Merrell Dow Pharmaceuticals Inc. to determine the validity of an expert’s methodology. It lists several problems that could lead to exclusion during a Daubert challenge, including mathematical errors and failure to conduct due diligence. (Updated 5/31/12)

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  • Executive misconduct affects patent enforceability

    October / November 2010
    Newsletter: Ideas on Intellectual Property Law

    Price: $225.00, Subscriber Price: $157.50

    Word count: 881

    Abstract: Inequitable conduct can leave an otherwise valid and infringed patent unenforceable. But just whose inequitable conduct is a threat? This article describes one case in which the Federal Circuit weighed in on the enforceability of the patent of a company whose president withheld material information. Although the president wasn’t the inventor or the patent filer, he owed the U.S. Patent and Trademark Office a “duty of candor” because he was “substantively involved” in the preparation of the patent application. A sidebar discusses a dissenting opinion.

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  • Don’t let your 401(k) get lost in the shuffle – Pay heed to your retirement plan following a job change

    Year End 2008
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 881

    Abstract: Even under the best of circumstances, changing employers involves a lot of details and stress. Amongst all the challenges, one of the things that can get lost in the shuffle is a 401(k) plan account. This article explains why most people’s best bet is usually to roll over their plans into either a 401(k) at a new employer or an IRA.

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