2015
Showing 673–688 of 732 results
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Federal Circuit clarifies entire market value rule for patent damages
Winter 2015
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 801
Abstract: This article looks at an infringement damages case involving a multicomponent product. The U.S. Court of Appeals for the Federal Circuit clarified the application of the entire market value rule when the smallest salable unit is the entire accused product. The court concluded that, if that unit doesn’t drive demand for the overall product, the royalty must be further apportioned. A sidebar explains why the court also rejected the plaintiff’s expert’s use of the Nash bargaining solution to estimate reasonable royalty damages.
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BANK Wire – FDIC gives insight into exam trends
Winter 2015
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: In this issue, “BANK Wire” discusses a recent article in an FDIC publication that describes some of the categories deemed to be “matters requiring board attention.” It also looks at recent actions taken by the CFPB against two banks that respectively violated the new mortgage servicing rules and deceptively advertised free checking accounts. The feature concludes with a recent survey that addresses banks’ adoption of cloud computing.
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When can you restore a loan to accrual status?
Winter 2015
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: In the years following the recession, many community bankers faced unfamiliar accounting challenges. For example, they had to determine whether to place poor-performing loans on nonaccrual status or to classify arrangements with struggling borrowers as troubled debt restructurings. Now, as the economy continues to improve, they face making new accounting decisions, including whether to return a nonaccrual loan to accrual status. This article provides a brief review of the criteria to consider in making this determination.
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Business plans can provide vital information on your borrowers
Winter 2015
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 572
Abstract: Business plans provide investors and lenders with an assessment of a business’s current operations, as well as its game plan for the future. They can help lenders gauge whether a borrowers’ business goals are doable. This article lists six components of a complete plan and explains how lenders can make use of the information these components provide to assess whether a borrower’s plan appears realistic.
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Playing it safe – Are there holes in your online-banking security controls?
Winter 2015
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 843
Abstract: While most banks have taken steps to secure their systems against hackers and other external threats, many remain vulnerable to one of the most common fraud techniques: compromising customers’ login credentials to obtain unauthorized access to their online accounts. This article notes that many traditional protections have lost effectiveness, but describes some extra precautions banks can take to protect themselves and their customers. In emphasizing the importance of this matter, a sidebar notes two recent studies that attempt to quantify the potential losses stemming from data breaches.
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Practical Perspectives: Key financial issues for you and your family – Anticipating the tax impact of a child’s investment income
February / March 2015
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 448
Abstract: In this issue’s “Practical Perspectives,” “Tom and Erin” want to show their daughter how to invest and understand the results. Before they get too far, however, they visit their tax advisor to clarify what impact her investments might have on their tax bill. The advisor explains the various ramifications that a child’s interest, dividends and other unearned income may have on the parents’ taxes.
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Moneylines: News briefs for businesses
February / March 2015
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 287
Abstract: This issue’s “Moneylines” notes IRS efforts to overcome the challenges of e-filing business returns. It also discusses a study that may indicate that risk management efforts in the workplace are paying off, and it cites a study showing that organizations are still struggling to integrate technology and data security.
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How a traditional IRA can benefit you and your heirs
February / March 2015
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 673
Abstract: With little fanfare, the traditional IRA has turned 40. Since 1974, this long-standing retirement funding arrangement has undergone a multitude of major and minor tweaks — so it’s important to stay up to speed on the distribution rules. This article provides a review of the current rules in the context of effectively transferring wealth to heirs.
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Appraisal anxiety – Why business owners should value valuations
February / March 2015
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1045
Abstract: Appraisals can inspire anxiety for many business owners. After all, valuations cost time and money. Nonetheless, there are some legitimate reasons to obtain an appraisal regularly or, at the very least, to familiarize oneself with the process so as to be ready when the time comes. This article discusses three basic “pillars” of the appraisal process and explains how a valuation can provide an unbiased, up-to-date perspective on a business. A sidebar looks at when a simple “calculation” may or may not be preferable to having a full valuation.
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Can joint appraisers really work?
January / February 2015
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 436
Abstract: Many courts and attorneys encourage the use of a joint valuation expert, rather than two dueling valuators. This can save time and money. It can also eliminate the perception that each side’s expert is a hired gun, advocating for his or her client’s financial interests. This article explains how a joint appraiser can speed the valuation process while avoiding potential acrimony, but also notes that joint appraisers don’t work in every situation.
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Estate of Adell – Business value excludes son’s personal goodwill
January / February 2015
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 692
Abstract: The issue of personal goodwill is most often associated with business valuations prepared for marital dissolutions. But it can also become a key issue in estate tax valuations. This article examines one recent U.S. Tax Court decision involving a father who owned a satellite uplinking company and transferred his interest in it to a trust for the benefit of his three children. When he died and the IRS challenged the estate tax return, the Tax Court found itself addressing the issue of whether the son’s personal goodwill should be excluded from the value of the business in the gross estate. Estate of Franklin Z. Adell, T.C. Memo. 2014-155, Aug. 4, 2014
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Factoring fraud into the valuation equation
January / February 2015
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 609
Abstract: Fraud can devastate a closely held business, and valuators do take fraud risks into account when appraising a private business interest. This article discusses the results of a biennial fraud study that looks at who is most at risk for fraud. The article also explains how fraud risks affect value.
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Think of valuation first when writing buy-sell agreements
January / February 2015
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 865
Abstract: Buy-sell agreements protect business owners from unexpected events. They can also be important when owners disagree and want to sell their interests — or buy out a difficult partner. Too often valuation issues take the backseat to legal issues, leading to irreconcilable differences when the agreement comes into play. Whether owners are deciding on a current buyout price, purchasing insurance coverage for key shareholders or planning future buyout terms, an accurate valuation is imperative. This article provides a definition of value and looks at the three valuation methods used. It also notes the importance of updating the agreement over time.
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Revised AICPA ethics rules may affect your CPA experts
January / February 2015
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 468
Abstract: Last year the AICPA overhauled the “Code of Professional Conduct,” reorganizing the rules and introducing new conceptual frameworks for CPAs in public practice and in business. This brief article provides an overview of some of the revisions to the code, pointing out that the new conceptual frameworks adopt a “threats and safeguards” approach.
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Trouble ahead – Finding the value of an underperforming company
January / February 2015
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: Underperforming companies present special valuation challenges. Financial distress adds an element of risk, which lowers value. This article notes some of the warning signs of financial distress, including weak demand, scaled-back corporate budgets, tighter credit, recurring net losses and deteriorating liquidity. It also explains the techniques valuators are likely to use and how they determine whether liquidation or strategic value would be appropriate.
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Biotronik A.G. v. Conor Medsystems Ireland, Ltd. – Toeing the fine line between general and consequential damages
January / February 2015
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 528
Abstract: This article discusses a recent case in which the distinction between general and consequential damages was at stake. The issue was whether the plaintiff’s alleged lost profits were general damages, which could be recovered, or consequential damages, which could not. The decision shows that contracting parties should expressly spell this out in the contract to minimize disputes over how to properly categorize losses in any future breach-of-contract litigation. Biotronik A.G. v. Conor Medsystems Ireland, Ltd., 2014 NY Slip Op 02101 (N.Y. 3/27/14)