2013
Showing 625–640 of 735 results
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Making the mark — Grade borrowers with benchmarking data
February / March 2013
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 688
Abstract: Benchmarking is an insightful analytical tool. It involves comparisons between a company’s performance and industry norms or best practices. But not all borrowers engage in the benchmarking process, because they’re too bogged down with daily operations or unfamiliar with resources. Lenders can add value and protect themselves from financial distress by introducing borrowers to the process. This article offers a hypothetical example of how a lender can aid a borrower, and lists a variety of resources that offer benchmarking data.
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Benefits of using a family LLC
February 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 618
Abstract: For those who are interested in gradually transferring partial ownership of their assets to their children, a good method might be to transfer the assets to a family limited liability company (LLC) and subsequently gift membership interests in it to the children. With that in mind, this article provides some information about using a family LLC to transfer ownership of assets.
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Tax rules for gamblers
February 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 393
Abstract: Whether the economy is expanding or contracting, gambling remains a popular pastime. For casual gamblers, winnings are fully taxable and must be reported on one’s tax return. It’s also possible to deduct gambling losses, but only up to the extent of winnings. But the rules for professional gamblers are more complex, as this article explains.
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Patron’s gifts and athletic tickets
February 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 203
Abstract: Subject to Congress changing the law, the cost of tickets to a charitable event is eligible for a contribution deduction to the extent the purchase price exceeds the fair market value of admission and privileges associated with the event. But there are some caveats, as this brief article explains.
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Standard mileage rates for 2013
February 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 158
Abstract: This brief article provides an update on 2013 standard mileage rates, but notes that there are circumstances in which taxpayers must instead calculate their actual costs.
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Social Security and Medicare update
February 2013
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 391
Abstract: This article discusses the annual inflation adjustments that have been made for the various Social Security amounts and thresholds for 2013. It includes discussion of the 0.9% Medicare surtax (new for 2013), along with Social Security tax and benefit amounts.
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Visual aids have a strong impact
January / February 2013
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 342
Abstract: Hours or days of oral testimony can take its toll on even the most attentive judges, jurors and arbitrators. Visual aids help break up the monotony and focus attention on key points. This brief article notes how a valuator might use a visual aid in court and lists several visual aids, such as line graphs or flowcharts, that can help valuators convey key points while providing expert testimony.
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Valuators can play a supporting role in business growth strategies
January / February 2013
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: Valuators can play many roles in facilitating a company’s success, including providing support to management in evaluating strategic investment decisions. This article discusses several ways companies can grow and the methods valuators use to analyze business projections and other financial data integral to determining successful growth strategies.
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Replacement compensation Q&A — Why these valuations pose challenges for experts
January / February 2013
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 750
Abstract: Owner replacement compensation refers to the amount an unrelated person would be paid for performing the same duties that an owner performs at the subject company. Estimating replacement compensation is especially challenging when owners receive noncash perks, such as stock or stock options. This article looks at some common questions — and answers — about how valuators estimate replacement compensation. Hubbard v. Phil’s BBQ of Point Loma Inc., Case No. 09CV0735-LAB (NLS), 2012 U.S. Dist. LEXIS 41884, March 27, 2012.
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Do I really need an appraisal expert? — DIY valuations can lead to inequitable divorce settlements
January / February 2013
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 995
Abstract: When divorcing spouses own a business, it’s usually their biggest, most illiquid asset. So it’s important to have an accurate idea of how much it’s worth. Appraisers bring concrete market evidence and a range of other resources to the table. This article explains how appraisers accurately value such assets, thus helping ensure that complex marital estates are equitably distributed. Wood v. Wood, Case No. 09SL-DR00721, 2011 Mo. App. LEXIS 1589, November 29, 2011.
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The ins and outs of valuing your practice
Winter 2013
Newsletter: Vital Signs
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: Physician practices are still being bought and sold — mostly by hospital systems. This gives the hospitals a decided edge when it comes to placing a value on those practices. In most cases, the sale price assigned to a practice is developed by a valuation expert who considers all of the practice’s financials. This article explains which assets are likely to be more highly valued, and which are less so.
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3 key steps to building your practice’s profits
Winter 2013
Newsletter: Vital Signs
Price: $225.00, Subscriber Price: $157.50
Word count: 498
Abstract: Tracking and improving a practice’s expense trends and payment profile are critical to sustained profitability. But with so much else on a physician’s plate, how can this fundamental process be effectively managed without demanding inordinate time? This article explains that physicians can achieve this through selecting and using appropriate metrics, ensuring billing and coding accuracy, and maintaining a healthy cash balance.
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Preparing for ICD-10 — Now is not the time to sit back and relax
Winter 2013
Newsletter: Vital Signs
Price: $225.00, Subscriber Price: $157.50
Word count: 802
Abstract: In late 2012, the U.S. Department of Health and Human Services issued its final rules on the implementation of ICD-10 and extended the implementation deadline to Oct. 1, 2014. ICD-10 marks a major change in charge and procedure coding for all providers, including physician practices. This article explains what’s involved and what practices will need to do to prepare. A sidebar lists seven benefits the conversion is expected to provide.
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Do you know the ABCs of ACOs?
Winter 2013
Newsletter: Vital Signs
Price: $225.00, Subscriber Price: $157.50
Word count: 918
Abstract: Although occupying only a brief seven pages of the Patient Protection and Affordable Care Act of 2010, the Accountable Care Organization (ACO) provision has stimulated much interest and attention. As ACOs proliferate, they carry the potential to make profound changes in physician practices. This article discusses how ACOs work, noting that different models offer different levels of benefits and risks.
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In search of unreported income — A forensic expert can help find missing assets
January / February 2013
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 730
Abstract: Getting a client a fair divorce settlement is challenging enough. But when the other spouse siphons off a business’s income, there’s double trouble. That’s why it’s critical to employ a forensic expert at the first sign of malfeasance. He or she can use several accounting methods to uncover missing income in divorce cases. This article explains some of these methods.
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Case note: Intellectual property had zero value
January / February 2013
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 530
Abstract: In a recent case, a U.S. Bankruptcy Court concluded that certain intellectual property received by the debtor had no value. As a result, the property didn’t constitute “reasonably equivalent value” in exchange for two mortgages challenged as fraudulent transfers. This article reviews the case, in which the court found the defendants’ valuation expert’s use of the cost method and income method to be inappropriate. Citation: Holber v. M&T Bank, et al. (In re: Sheffler), Case No. 09-22088REF, Adv. No. 09-2177 (Bankr. E.D. Pa. June 5, 2012).