2020
Showing 65–80 of 589 results
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Calculation vs. conclusion of value – Which level of service is appropriate in litigation?
November / December 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 863
Abstract: Business valuation experts generally can be engaged to provide either a “conclusion of value” or a “calculation of value.” While these terms sound similar, this article explains the significant differences between these two types of engagements. A sidebar highlights a rare case in which a calculation of value was used to estimate the value of a medical practice for divorce purposes. Horne-Ballard v. Ballard, No. 2180194, Ala Civ. App., Jan. 24, 2020
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Optical Works and Logistics v. Sentinel Insurance Company – Using financial experts to support business interruption claims
November / December 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: As a result of pandemic-related shutdowns, many businesses have filed claims under their business interruption insurance policies. These claims have resulted in litigation over the scope of coverage and the meaning of key policy terms. This article highlights a pre-COVID-19 case that demonstrates the importance of using a financial expert to determine losses when making business interruption claims. Optical Works and Logistics v. Sentinel Insurance Company, No. 15-163-JJM-LDA, D.R.I., March 26, 2020
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Handle financial testimony by lay witnesses with care
November / December 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 576
Abstract: When business owners or other laypeople testify on complex financial or valuation issues, there’s a risk that their testimony will be found inadmissible in commercial litigation. This article explains the Federal Rules of Evidence that apply to these witnesses and how a credentialed financial expert can help avoid potential pitfalls. United States ex rel. Technica, LLC v. Carolina Cas. Ins. Co., No. 08-CV-01673-H (KSC), S.D. Cal., April 11, 2012 Ruhr v. Immtech International, Inc., 570 F.3d 858, 7th Cir., June 30, 2009
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Restructuring: How business owners can get their groove back
November / December 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 692
Abstract: The COVID-19 crisis has affected virtually every business. Many small business owners may be ready to throw in the towel, but restructuring can provide a fresh start. This is a highly complex process that requires continuous monitoring to be effective. This article outlines four ways financial experts can help management get back in the groove by harnessing cash flow and actively managing the company’s finances.
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Calculation vs. conclusion of value – Which level of service is appropriate in litigation?
November / December 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 863
Abstract: Business valuation experts generally can be engaged to provide either a “conclusion of value” or a “calculation of value.” While these terms sound similar, this article explains the significant differences between these two types of engagements. A sidebar highlights a rare case in which a calculation of value was used to estimate the value of a medical practice for divorce purposes. Horne-Ballard v. Ballard, No. 2180194, Ala Civ. App., Jan. 24, 2020
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Tax Tips – Congress does a 180 on the kiddie tax
November / December 2020
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 452
Abstract: These brief tips detail the changes the SECURE Act made to the kiddie tax; explore the double taxation pitfall that can occur when working remotely across state lines; and explain how to report sick and family leave under the Families First Coronavirus Response Act.
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Perfect timing – Why now is as good a time as any to create a dynasty trust
November / December 2020
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 676
Abstract: A dynasty trust can preserve substantial amounts of wealth — and shelter it from federal gift, estate and generation-skipping transfer (GST) taxes — for generations to come. Leveraging the GST tax exemption is a key to the success of a dynasty trust. The good news is that this trust type is now more appealing than ever thanks to the current record-high GST tax exemption. However, that amount is due to drop to $5 million, subject to an adjustment for inflation, at the end of 2025, so that’s an important fact to keep in mind. This article explores the ins and outs of a dynasty trust.
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Does working from home entitle you to a tax break?
November / December 2020
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 603
Abstract: This year, as a result of the COVID-19 pandemic, more people worked at home than ever before. As 2020 draws to a close, many employees may be wondering whether any of the expenses they incurred to work at home qualify for tax breaks. The short answer is “no,” remote employees can’t deduct the cost of working at home. This article explains why it may be possible to achieve a similar result if an employer pays or reimburses employees for these expenses.
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Landlords and COVID-19: What are the tax implications?
November / December 2020
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 872
Abstract: The COVID-19 pandemic has had a significant impact on landlords. Many tenants have struggled to meet their financial obligations, often resulting in late or unpaid rent or negotiated lease modifications. This article explains the tax implications of landlords’ leasing activities. A sidebar details the effects of lease modifications on Internal Revenue Code Section 467.
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Estate Planning Red Flag – You don’t have a will
November / December 2020
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 293
Abstract: The need for a will as a key component an estate plan may seem obvious, but some may be surprised by the number of people — even affluent individuals — who don’t have one. One reason for this may be a common misconception that a revocable trust — sometimes called a “living trust” — obviates the need for a will. This brief article lists three key purposes of a will.
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Appointing a guardian for your children can be a difficult task
November / December 2020
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 577
Abstract: It’s often said that a main reason people put off creating an estate plan is because of the difficulty in choosing a guardian for their children. However, that decision is one of the most important estate planning decisions a person must make. This article discusses how to choose the right guardian and what happens if the courts get involved.
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Opportunities and challenges – Valuation in the age of COVID-19
November / December 2020
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: The COVID-19 pandemic has had a significant impact on the value of many business interests and other assets, which creates some attractive estate planning opportunities. It also presents unique challenges for valuation professionals. As a result, it’s more important than ever to involve experienced valuation experts in the estate planning process. This article examines the opportunities and challenges of asset valuation during the COVID-19 era.
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A SPA trust can improve the flexibility of your estate plan
November / December 2020
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 872
Abstract: These are uncertain times. There’s uncertainty about the economy as well as the possibility of tax increases to address the rising federal debt. For example, there’s renewed interest in proposals that would slash the historically high gift and estate tax exemption. In light of this uncertainty, it’s a good idea to consider estate planning tools that offer asset protection as well as flexibility to adjust to changing circumstances. One such tool is the special power of appointment (SPA) trust. This article explains how a SPA trust can inject flexibility into an estate plan. A sidebar cautions readers about fraudulent transfer laws.
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Boost tenant satisfaction with data analytics
November / December 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 407
Abstract: In today’s digital world, businesses and individuals are constantly generating massive amounts of data, providing valuable opportunities to those who understand it. Commercial real estate businesses, for example, can tap a wide variety of data to increase tenant satisfaction and, in turn, improve lease renewals, occupancy rates and profits. This article reviews how business can use data analytics to their advantage.
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Guidance grants COVID-19 QOZ relief
November / December 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: The COVID-19 pandemic has led the IRS to loosen a range of tax laws and regulations, including many deadlines. In June, the IRS issued guidance that provides relief from some qualified opportunity zone (QOZ) requirements — good news for investors with capital gains. This article summarizes the guidance.
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How to make your property as profitable as possible
November / December 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 669
Abstract: 2020 has been unlike any other year. Commercial real estate investors have struggled with decreased market values — or the threat of declining values. In these uncertain times, this article presents three questions real estate investors should ask themselves to help maintain profits and preserve market value.