2022
Showing 353–368 of 467 results
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A good idea: Buy-sell agreements
Spring 2022
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 675
Abstract: Life comes at you fast. Any one of a wide variety of dire events could pose a major problem to any construction company with multiple owners. That’s why having a buy-sell agreement is a good idea. This article explores the valuation provision of such an agreement.
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Infrastructure projects – A review of bidding methods for federal contracts
Spring 2022
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 906
Abstract: With the signing of the Infrastructure Investment and Jobs Act in late 2021, things are looking up for federal construction projects. For construction companies considering getting in on the action, the journey will begin as most jobs do: with a bid. This article reviews the two major bidding methods for federal contracts: sealed bidding and contracting by negotiation. A sidebar looks at some variations on these two methods.
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Should you invest in custom software?
March / April 2022
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 429
Abstract: Contractors are regularly urged to buy the latest and greatest high-tech solutions, but no software tool is perfect. Some construction business owners might consider engaging an outside firm to help them develop a customized software solution. This article explores some of the factors to consider when weighing the “buy vs. build” decision.
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Strategize to manage materials and labor costs
March / April 2022
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 537
Abstract: The COVID-19 pandemic’s ongoing impact on supply chains and labor have made managing project costs increasingly difficult for construction companies. In today’s climate, getting supplies and people to jobsites when they’re needed calls for more planning. This article suggests various strategies to consider.
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A good idea: Buy-sell agreements
March / April 2022
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 675
Abstract: Life comes at you fast. Any one of a wide variety of dire events could pose a major problem to any construction company with multiple owners. That’s why having a buy-sell agreement is a good idea. This article explores the valuation provision of such an agreement.
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Infrastructure projects – A review of bidding methods for federal contracts
March / April 2022
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 906
Abstract: With the signing of the Infrastructure Investment and Jobs Act in late 2021, things are looking up for federal construction projects. For construction companies considering getting in on the action, the journey will begin as most jobs do: with a bid. This article reviews the two major bidding methods for federal contracts: sealed bidding and contracting by negotiation. A sidebar looks at some variations on these two methods.
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Accounting 101: Levels of assurance
March / April 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: A financial expert’s analysis is only as reliable as the data it’s based on. Too often, a company’s owners and counsel mistakenly assume that an accounting firm’s work always carries an independent audit’s stamp of approval. This article explains why all financial statements aren’t created equal — there are three distinct levels of assurance: compilations and preparation services, reviews, and audits.
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How financial experts solve the mystery of hidden assets
March / April 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 551
Abstract: In many litigation contexts — such as marital dissolutions and fraud investigations — one party may have a financial incentive to hide personal assets or income. Identifying and quantifying these undisclosed or underreported items can be challenging. This article discusses where financial professionals look for clues and how they quantify what’s missing.
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Maginnis v. Maginnis – Court addresses apportionment of goodwill in divorce
March / April 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: A question that often arises in divorces cases is: To what extent should goodwill be included in the marital estate? The treatment of goodwill varies from state to state. In some situations, it may be necessary to consider legal precedent from other states for guidance. This article summarizes a recent appellate court case from Kentucky that addresses this issue. Maginnis v. Maginnis, No. 2019-CA-1090-MR (Ky. App. 2021). Gaskill v. Robbins, 282 S.W.3d 306 (Ky. 2009). Yoon v. Yoon, 711 N.E.2d 1265 (Ind. 1999).
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Discounting majority interests – Tax Court tackles valuation of real estate LLCs
March / April 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 900
Abstract: A recent U.S. Tax Court case addressed the valuation of majority interests in five real estate holding companies for estate tax purposes. This article summarizes how the court in Estate of Warne addressed the issue of valuation discounts for majority interests held by the estate and for fractional interests donated to charity. A sidebar explains how failure to consider external market conditions can be a potential pitfall when calculating economic damages. Estate of Miriam M. Warne, T.C. Memo. 2021-17 (February 18, 2021).
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Accounting 101: Levels of assurance
March / April 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: A financial expert’s analysis is only as reliable as the data it’s based on. Too often, a company’s owners and counsel mistakenly assume that an accounting firm’s work always carries an independent audit’s stamp of approval. This article explains why all financial statements aren’t created equal — there are three distinct levels of assurance: compilations and preparation services, reviews, and audits.
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How financial experts solve the mystery of hidden assets
March / April 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 551
Abstract: In many litigation contexts — such as marital dissolutions and fraud investigations — one party may have a financial incentive to hide personal assets or income. Identifying and quantifying these undisclosed or underreported items can be challenging. This article discusses where financial professionals look for clues and how they quantify what’s missing.
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Maginnis v. Maginnis – Court addresses apportionment of goodwill in divorce
March / April 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: A question that often arises in divorces cases is: To what extent should goodwill be included in the marital estate? The treatment of goodwill varies from state to state. In some situations, it may be necessary to consider legal precedent from other states for guidance. This article summarizes a recent appellate court case from Kentucky that addresses this issue. Maginnis v. Maginnis, No. 2019-CA-1090-MR (Ky. App. 2021). Gaskill v. Robbins, 282 S.W.3d 306 (Ky. 2009). Yoon v. Yoon, 711 N.E.2d 1265 (Ind. 1999).
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Discounting majority interests – Tax Court tackles valuation of real estate LLCs
March / April 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 900
Abstract: A recent U.S. Tax Court case addressed the valuation of majority interests in five real estate holding companies for estate tax purposes. This article summarizes how the court in Estate of Warne addressed the issue of valuation discounts for majority interests held by the estate and for fractional interests donated to charity. A sidebar explains how failure to consider external market conditions can be a potential pitfall when calculating economic damages. Estate of Miriam M. Warne, T.C. Memo. 2021-17 (February 18, 2021).
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Are “calculations” of value admissible in court?
March / April 2022
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 440
Abstract: The development and reporting requirements for a calculation are generally far less stringent than those that apply to a valuation. However, budget-conscious clients may request a calculation rather than a full-blown valuation. This article summarizes a recent Arizona divorce case, which demonstrates that, while calculation reports aren’t necessarily inadmissible, caution still is warranted. Larchick v. Pollock, No. 19-0649 (Ariz. App. Sept. 2, 2021).
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Yaquinto v. Thompson St. Capital Partners – Bankruptcy trustee falls short on transfer challenge
March / April 2022
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: In a recent fraudulent transfer case, flaws in the financial expert’s testimony proved to be a bankruptcy trustee’s Achilles’ heel. The trustee showed that the debtors transferred a property interest without receiving reasonably equivalent value. However, this article summarizes why the bankruptcy court concluded that the trustee didn’t meet his burden of proving the transfer was fraudulent. Yaquinto v. Thompson St. Capital Partners (In re Stone Panels, Inc.), No. 16-32856 (Bankr. N.D. Tex. Sept. 27, 2021).