2017
Showing 1–16 of 690 results
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Public vs. private companies: Understand the key differences
November / December 2017
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 448
Abstract: Public company data often is used to value private businesses. But there are important differences in how public and private entities operate. This article explains what’s different and how experts adjust their valuation methodology to account for the differences.
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Bombardier Rec. Prods. v. Arctic Cat Inc. – Are draft reports discoverable?
November / December 2017
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 570
Abstract: Under the Federal Rules of Civil Procedure, draft reports, expert notes and other expert-attorney communications generally aren’t subject to discovery. But there are some exceptions. This article summarizes a recent patent infringement case where an expert’s draft report was discoverable because it contained editorial comments from a different expert. It also provides insight on how to protect your expert’s draft reports from discovery. Bombardier Rec. Prods. v. Arctic Cat Inc., Case No. 12-cv-2706 (ADM/LIB), D. Minn., April 19, 2016
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Valuing franchises
November / December 2017
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 616
Abstract: Not all franchises are created equal. This article highlights special considerations when valuing franchises, such as evaluating the risk vs. return, analyzing the franchise agreement and searching for factors that add to or detract from value.
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Tax issues play a central role in divorce settlements
November / December 2017
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 867
Abstract: Divorcing spouses often hire financial experts to help brainstorm settlement options, particularly when the marital estate includes a private business interest. This article explains how a business valuation professional can help divorcing spouses understand the critical tax issues that come into play when determining support payments and divvying up assets. A sidebar discusses innocent spouse relief, which may come into play in divorce cases.
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Spotlight on damages – Experts shouldn’t assume causation
November / December 2017
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 433
Abstract: Many attorneys see causation as a legal issue that’s outside a financial expert’s body of knowledge and expect their financial expert to simply accept a plaintiff’s theory of causation. This article explains why this reasoning may be flawed and provides a real-life example of how failure to distinguish damages caused by the defendant from other types of business losses puts an expert’s testimony at risk for being excluded. American Aerial Services v. Terex USA, LLC, No. 2:12-cv-00361-JDL, U.S. Dist. Ct., D. Maine (April 29, 2015)
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Transupport, Inc. v. Commissioner – Court rejects compensation expert’s “result oriented” approach
November / December 2017
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 577
Abstract: Perceived independence is critical when it comes to the effectiveness of expert witness testimony. This article discusses a recent case in which the U.S. Tax Court rejected an expert’s testimony on the reasonableness of compensation paid to shareholder-employees, because he’d failed to provide an “independent and objective analysis.” Transupport, Inc. v. Commissioner, T.C. Memo 2016-216 (November 23, 2016)
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Got IP? Value it with the relief from royalties method
November / December 2017
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 692
Abstract: Intellectual property (IP) is often among a business’s most valuable assets. The value of IP typically comes into play when IP rights are infringed or when selling the asset or the entire business. This article provides an overview of how IP is valued under the relief from royalty method.
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Using data analytics to help prevent and detect fraud
November / December 2017
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 826
Abstract: Organizations that use proactive data monitoring can significantly reduce their fraud losses. This article explains how forensic accountants can use technology to detect patterns and uncover anomalies that may help unearth fraud in real time. A sidebar highlights three real-world examples of how data analytics can be used to detect and prevent fraud.
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Tax Tips – Year-end planning for mutual funds
November / December 2017
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 406
Abstract: These brief tips provide year-end planning strategies for mutual funds, discuss why it’s important to know that deduction limits for high-income earners may reduce the effectiveness of a common year-end tax planning strategy, and explain how to take advantage of tax-free capital gains.
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Restricted stock: Should you pay tax now or later?
November / December 2017
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 580
Abstract: For growing companies, equity-based compensation is a powerful tool for attracting and retaining executives and other key employees. This article explains why a person who receives an award of restricted stock or purchases shares subject to vesting should consider making an election under Internal Revenue Code Section 83(b) to accelerate taxable income associated with the stock.
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To file or not to file – What you need to know about filing gift and estate tax returns
November / December 2017
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 674
Abstract: Estate tax rules and regulations can be complex. Not knowing when to file a gift or estate tax return can result in tax penalties. This article discusses the rules regarding both gift and estate tax returns.
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How to claim research payroll tax credits
November / December 2017
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 884
Abstract: If a business dedicates resources to creating or improving products, processes or software, it may be eligible for substantial federal tax credits for “increasing research activities.” There’s just one catch: To enjoy the benefits, the company must have sufficient federal tax liability against which to offset the credit. Historically, that meant income tax liability, but qualifying small businesses may now elect to apply some or all of their research credit against up to $250,000 in payroll taxes. This article details how to claim a research payroll tax credit. A sidebar explains how a business can claim the credit on their 2016 return.
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U.S. Tax Court finds donative intent for conservation easement
November / December 2017
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: Environmentally minded property owners can sometimes satisfy both charitable and tax planning goals by granting conservation easements on their property to tax-exempt entities. However, a recent case serves as a good reminder that the IRS may challenge such transactions. McGrady v. Commissioner, T.C. Memo. 2016-233, U.S. Tax Ct., Dec. 22, 2016.
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Don’t delay – What you need to know about delay damages
November / December 2017
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 646
Abstract: It’s bound to happen occasionally: A perfectly timed construction project hits an unexpected snag, leading to major financial repercussions. When an owner causes the delay, the parties may wind up in court to determine how to allocate damages — no easy task when a contractor’s costs span multiple projects. This article reviews two ways to determine overhead allocations and discusses other damages contractors may seek.
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Who can appeal tax assessments in commercial property?
November / December 2017
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 552
Abstract: When paying the property tax bill, it usually makes sense for the tenant to be responsible for appealing a property tax assessment. But that’s not always a smart move. This article examines when a landlord should consider stepping in and taking control of the appeal process.
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Sustainable property appraisals – Getting the most green from your investment
November / December 2017
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 787
Abstract: Sustainable and energy-efficient commercial properties continue to be trendy, but not every so-called “green” investment will necessarily pay off for owners and developers. The Appraisal Institute has published an optional form that provides some helpful clues about the green components that qualified appraisers are most likely to consider when valuing a property. This article reviews this form and helps real estate professionals understand how they can operate these types of properties to maximize value. A sidebar emphasizes that environmental and energy-efficient features should no longer be considered just a fad.