July / August
Showing 161–176 of 616 results
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Finch v. Campbell – Prior business valuations may come back to haunt you
July / August 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: Two divergent valuation reports were prepared for a law firm: first, in 2012 for a partner’s divorce in 2012; second, in 2014 for a partner dispute. This article explains how the discrepancy between the conclusions was handled by the courts, highlighting the importance of disclosing prior business valuations and reconciling any discrepancies to preserve the admissibility of appraisal evidence. Finch v. Campbell, Mo. App., 2017 WL 6329924, December 12, 2017
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Ready, set, sell – Business valuation experts can provide insight during M&As
July / August 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 578
Abstract: A recent survey reported an active merger and acquisition (M&A) market for small businesses in 2017 — and that momentum has continued in 2018. This article explains how business valuation professionals can help owners prepare for sale and increase the chances of receiving a premium selling price.
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Factoring fraud into the business valuation equation
July / August 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 624
Abstract: Business valuations typically are not designed to unearth fraud. But experts need to be on the lookout for signs of fraud and, when necessary, may expand the scope of the engagement to include forensic accounting services. This article explains how business valuation experts assess fraud risks and adjust their procedures to achieve an accurate conclusion.
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How the new tax law affects divorce settlements and business valuations
July / August 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 928
Abstract: Business valuation experts often help formulate settlement offers in divorce cases. This article highlights provisions of the Tax Cuts and Jobs Act (TCJA) that could affect divorce settlements, including elimination of the deduction for alimony payments, restricted deductions for state and local taxes, expanded uses of Section 529 education plans and reductions in business tax rates. A sidebar defines alimony under the tax rules that will apply through 2018.
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Lightbox Ventures, LLC v. 3rd Home Limited – Expert reports excluded due to unsupported assumptions
July / August 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 458
Abstract: It can be risky for experts to unquestioningly rely on data and assumptions from clients when computing lost profits or valuing a business. This article summarizes a federal district court decision to exclude expert testimony on Daubert grounds, because numerous unsupported assumptions rendered the reports “useless.” Lightbox Ventures, LLC v. 3rd Home Limited, No. 16cv2379, U.S. Dist. Ct., S.D.N.Y., November 13, 2017
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What are the three levels of value?
July / August 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 646
Abstract: The level of value used in a business valuation may affect an expert’s analyses and techniques. This article explains how experts determine the appropriate level of value and why it’s critical to make this determination before work begins.
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What’s in a name? Quantifying damages for reputational harm
July / August 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 596
Abstract: Negative events — including defamation, securities fraud, product liability, intellectual property infringement, and data breach and other cybercrime proceedings — can seriously impair a company’s reputation. This article explains the types of damages and the tools financial experts use to quantify losses.
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FAQs about valuing customer relationships
July / August 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 841
Abstract: For many businesses, customer relationships represent a valuable intangible asset. But placing a monetary value on those relationships can be tricky. This article answers common questions about the considerations, techniques and challenges involved in valuing customer-related assets. A sidebar explains alternative methods for valuing these assets, beyond the multiperiod excess earnings method (MPEEM).
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Tax Tips – Make the most of the 0% capital gains rate
July / August 2018
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 440
Abstract: These brief tips explain strategies that take advantage of the 0% capital gains rate, detail how the Tax Cuts and Jobs Act expands the research credit, and discuss the pitfalls of having a formula clause in an estate plan.
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Putting the brakes on spending – Add spendthrift language to a trust to protect assets
July / August 2018
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 641
Abstract: Despite its name, the purpose of a spendthrift trust isn’t just to protect profligate heirs from themselves. Adding spendthrift language to a trust benefiting one’s heirs can help safeguard assets from their creditors, or in the event of relationship changes. This article explains the effects of adding spendthrift language to a trust.
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Tax cost of divorce set to rise in 2019
July / August 2018
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: One of the lesser known aspects of the Tax Cuts and Jobs Act is that it affects the tax treatment of alimony. This article explains the changes and details the impact for post-2018 divorces.
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C corporation vs. pass-through – What’s the right structure for your business?
July / August 2018
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 892
Abstract: The Tax Cuts and Jobs Act slashed the federal corporate income tax rate to a flat rate of 21% and eliminated the corporate alternative minimum tax (AMT). Meanwhile, owners of pass-through entities — partnerships, S corporations and LLCs — are taxed on their shares of business income at individual rates as high as 37%. This article explains factors to consider in determining whether organizing a business as a C corporation would reduce one’s overall tax burden. A sidebar examines additional factors to consider when determining the ideal structure for a business.
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How to opt out of the new partnership audit rules
July / August 2018
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: Many real estate businesses are formed as partnerships, and, beginning this year, the IRS is applying new procedures to its partnership audits. Under the procedures, any adjustments and penalties after an audit generally will be assessed against the partnership itself, rather than against individual partners. Certain partnerships can opt out of the new procedures, though, and the IRS has issued final regulations that explain the who and how of this procedure. This article examines what real estate professionals need to know.
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C corporation acquisitions and the TCJA – What you need to know
July / August 2018
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 713
Abstract: Investing in real estate oftentimes means holding the property in diverse types of corporations or partnerships. Investors looking to purchase property held by a C corporation need to know the IRS rules governing this kind of corporation. This article summarizes how the Tax Cuts and Jobs Act affects how C corporations are taxed, and looks at transfer tax issues.
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Recent legislation encourages low income developments
July / August 2018
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 611
Abstract: Both the Tax Cuts and Jobs Act (TCJA) and Congress’s massive new spending package received widespread media coverage, but a couple of provisions that incentivize investments in low income housing have largely gone under the radar. One provision in the tax law offers significant tax breaks for investors looking to defer or abate capital gains taxes, while the spending bill boosts the Low Income Housing Tax Credit (LIHTC). This article describes the new qualified opportunity zones and expansion of the LIHTC.
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Documentation matters in real estate professional exception
July / August 2018
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 816
Abstract: Can a dentist qualify as a “real estate professional” and be allowed to deduct rental real estate losses? Maybe. This article reviews a U.S. Tax Court case finding that a dentist who also operated a real estate business qualified for the real estate professional exception, based largely on his extensive documentation of the hours he’d spent. A short sidebar reviews a separate case in which an architect’s rental activity losses were upheld by the Tax Court. Zarrinnegar v. Comm’r, No. 2017-34 (Tax Ct. Jan. 13, 2017) Franco v. Comm’r, No. 2018-9 (Tax Ct. March 6, 2018)