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  • What does the new tax law mean for business valuation?

    May / June 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 885

    Abstract: The Tax Cuts and Jobs Act (TCJA) is the most significant overhaul of the tax code in more than 30 years. In addition to cutting tax rates, the law adds, modifies and eliminates many business-related tax breaks, along with transitioning to a territorial tax system for corporations with foreign earnings. This article provides an overview of how the changes will affect the income and market approaches. A sidebar highlights how tax law changes will affect settlements that include sexual harassment and abuse claims.

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  • The butcher, the baker, the candlestick maker – Adopting a customized due diligence approach

    October / November 2016
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 885

    Abstract: Most loan portfolios include businesses of all shapes and sizes. Before reviewing a borrower’s financial statements, it’s essential to consider the industry in which it operates. This article provides a five-factor approach to evaluating competitive forces that may help lenders anticipate future opportunities and threats. A sidebar shows how a lender might apply a scorecard approach to rate three hypothetical borrowers: a butcher, a baker and a candlestick maker.

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  • Getting a handle on the ACA’s “play or pay” provision

    February / March 2014
    Newsletter: Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 885

    Abstract: Next year, “large” employers will have to comply with what’s come to be known as the “play or pay” provision of the Affordable Care Act (ACA). For now, they will need to collect data on the makeup of their workforces and the health care benefits they offer — all of which is necessary to comply with the ACA. If they fall short, they then must decide whether it makes sense to boost their health care coverage or risk the penalties of not doing so — that is, to “play or pay.” This article discusses the act’s definition of a “large” employer and how to meet ACA requirements to avoid penalties. A sidebar explains how those penalties work.

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  • Exercise caution when wading back into the M&A market

    April / May 2010
    Newsletter: Merger & Acquisition Focus

    Price: $225.00, Subscriber Price: $157.50

    Word count: 885

    Abstract: Several key economic indicators suggest that the U.S. economy finally is turning a corner — which likely bodes well for the M&A market. However, the recession weakened many companies’ financial profiles, and business buyers will almost certainly be more risk-averse. Sellers need to walk a fine line between pouncing on what may appear to be a good offer and hanging back to mull over the options. A sidebar to this article explores whether it’s a good idea to seek seller protections in this buyer’s market.

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