January / February
Showing 161–176 of 623 results
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6 ways BIM will impact the industry in 2019
January / February 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 462
Abstract: Building information modeling (BIM) has been changing the landscape of construction for a while now. Suffice to say, its impact will continue. This article describes six BIM-related technologies that will likely affect the industry in 2019 and beyond.
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Is it time for your business to embrace EAPs?
January / February 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 544
Abstract: The construction industry is among the hardest hit by suicides and the nationwide opioid crisis. Contractors can provide relief while strengthening their own workforces by offering employee assistance plans (EAPs). This article explains how EAPs can be a cost-effective way to help employees through tough times.
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Applying Heinrich’s Law to project safety
January / February 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: There are a variety of predictability models that can be applied to project safety in construction. Some are more complicated than others. This article discusses one of the oldest and easiest to understand: Heinrich’s Law.
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Always be building (the bottom line) – How to maintain your construction company’s net profits
January / February 2019
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 925
Abstract: A construction company may do many great things to operate profitably. But when expenses come due, its bottom line may not look so hot. This article explores a variety of ways to tighten up net profits. A sidebar looks at the troubling issue of slow-paying project owners.
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Screening for signs of fraud – Beneish model helps detect earnings manipulation
January / February 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: Financial statement fraud can be costly. So, early detection is important to mitigate losses. This article describes a screening tool known as the Beneish model that can help clients quickly assess the likelihood of earnings manipulation. It uses eight financial metrics to determine the probability that revenue has been overstated and expenses have been understated.
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Tax Cuts and Jobs Act – Factoring tax reform into the valuation equation
January / February 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 607
Abstract: The Tax Cuts and Jobs Act (TCJA) — enacted in late 2017 — will fundamentally alter the tax rules for businesses. This article explains some of the favorable and unfavorable provisions that valuation professionals must evaluate when they estimate the value of business interests.
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Does your case call for a calculation or full-blown valuation?
January / February 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 659
Abstract: The distinction between value calculations and value conclusions has received significant attention in the business valuation community over the last year. Calculations can be a less expensive alternative, but they’re not right for every case. This article compares these two levels of service provided by valuation experts, explains when each service level may be appropriate and highlights a recent case in which a calculation of value was admitted into evidence. Robert Joseph Rohling v. Lylie Alexandra Rohling, Court of Civil Appeals of Alabama, No. 2160859 and 2160860, June 1, 2018
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Settlement proceeds: To tax or not to tax?
January / February 2019
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 871
Abstract: When negotiating a settlement in employment law cases, employees sometimes overlook how the language of the settlement agreement can have significant tax consequences, depending on what’s included in the description of the claims being settled. This article summarizes a recent U.S. Tax Court ruling in favor of the IRS, which found that the taxpayer’s discrimination and work environment settlement proceeds were indeed taxable. A sidebar summarizes the tax treatment for various types of damages awards. Zinger v. Commissioner, T.C. No. 2018-33, July 2, 2018
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Valuing pop-ups
January / February 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 437
Abstract: Pop-ups are sweeping the retail, restaurant and entertainment industries. During the recession, many entrepreneurs turned to these temporary, low-rent outlets as a responsible, cost-effective way to grow their operations. This article discusses some key cost considerations and risks to consider when evaluating a pop-up’s business model.
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Patent damages – Federal Circuit clarifies apportionment of lost profits
January / February 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 599
Abstract: In Mentor Graphics Corporation v. EVE-USA, Inc., et. al, the U.S. Court of Appeals for the Federal Circuit provided welcome guidance on apportionment of lost profits in patent infringement cases. This article explains the Panduit test and how the court used it to decide this case. Mentor Graphics Corporation v. EVE-USA, Inc., et al., Nos. 2015-1470, 2015-1554, 2015-1556, U.S. Court of Appeals, Fed. Cir., Mar. 16, 2017 Panduit Corp. v. Stahlin Bros., 575 F.2d 1152 (6th Cir. 1978)
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Common pitfalls when applying the market approach
January / February 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 660
Abstract: The market approach is based on a straightforward premise: The value of a business can be derived from the prices others are paying for similar businesses. But, in practice, this valuation technique isn’t nearly so simple. This article identifies several common mistakes that experienced business valuation experts have learned to avoid when applying the market approach.
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Buyer beware – Hire a pro to help with M&A due diligence
January / February 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 869
Abstract: The merger and acquisition (M&A) market is currently hot in many industries. But, before merging with another business, it’s important to do your homework. This article explains how a business valuation professional can help with buy-side due diligence. In addition to evaluating historical and prospective financial statements, an expert can help identify potential hidden liabilities and misrepresentations. A sidebar discusses the recent withdrawal of the proposed regulations on liquidation restrictions when valuing interests for gift and estate taxes.
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Slutsky v. Slutsky – Experts battle over value of law firm in New Jersey divorce
January / February 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 453
Abstract: The appropriate treatment of goodwill in divorce cases varies from state to state, requiring experts to consult with legal counsel. The value of goodwill is subject to equitable distribution in New Jersey, similar to the treatment of goodwill in several other jurisdictions. This article summarizes a recent New Jersey court of appeals case that serves as a primer for valuing a partnership interest in a law firm, including the goodwill component. It explains why the appellate court reversed and remanded this case to the trial court. Slutsky v. Slutsky, N.J. Sup. Ct., App. Div., Nos. A-5829-13T1, A-2813-14T1, Aug. 8, 2017
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Taxes matter – Plan ahead to minimize tax liabilities in damages litigation
January / February 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: Payment of a damages judgment or settlement almost always has tax consequences for plaintiffs and defendants. The appropriate tax treatment typically depends on the nature of the underlying claim or claims. This article provides an overview of the tax issues that may arise in damages litigation, along with some possible ways to improve tax results throughout the litigation process.
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Quantifying lost profits for business interruption claims
January / February 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 665
Abstract: Business interruption insurance can provide much-needed cash flow when a hurricane, flood, fire or other disaster strikes. This article explains how an outside financial expert can help during the claims process, allowing the owner of the damaged business to focus on recovery efforts.
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How to protect expert testimony from Daubert challenges
January / February 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: It’s been 25 years since the U.S. Supreme Court decided Daubert. The case officially made federal district court judges the “gatekeepers” of expert evidence. This article summarizes Daubert and other relevant case law on the admissibility of expert witness testimony and explains the steps attorneys can take to help ensure that their experts will withstand Daubert challenges. A sidebar discusses a Daubert challenge that focused on an expert’s qualifications. Daubert v. Merrell Dow Pharmaceuticals, Inc., 113 U.S. 2786 (1993) General Electric Co. v. Joiner, 522 U.S. 136 (1997) Kumho Tire Co. v. Carmichael, 526 U.S. 137 (1999) Washington v. Kellwood Co., 105 F. Supp. 3d 293, S.D.N.Y. (2015)