July / August
Showing 193–208 of 616 results
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Construction Success Story – Demolishing paper piles with document control software
July / August 2018
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 449
Abstract: This issue’s “Construction Success Story” features a demolition contractor who had become overwhelmed by the myriad of documents involved with even his most modest projects. He realized he needed to buy a comprehensive electronic system to assist him. For help, he visited his CPA, who advised him on some key criteria for making a smart purchase.
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Preconstruction should concentrate on major issues
July / August 2018
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 547
Abstract: Preconstruction can make the difference between a project’s success or failure — and a contractor’s profit or loss. A methodical approach helps anticipate problems and address them before they interfere with the work in progress. This article reviews some of the most important aspects of preconstruction, including setting the budget and perfecting the schedule.
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Think outside the box when it comes to succession planning
July / August 2018
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 691
Abstract: When pondering how to exit their company, most construction business owners understandably think of themselves. But, when looking to maximize the value of the business and ensure it stays in good hands, it can be helpful to envision the company from an outsider’s perspective. This article explores this concept, delving into matters such as choosing an exit strategy and preserving cash flow.
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Subcontractor focus – How to better manage your distinctive financial challenges
July / August 2018
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 904
Abstract: Subcontractors face a distinctive set of financial challenges when they’re brought into a project. It’s important for them, as business owners, to occasionally reassess these factors and how they’re affecting their companies’ success. This article discusses the role of subcontractors and the importance of strong credit. A sidebar looks at why subcontractors should approach payment disputes with general contractors reasonably.
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Swiderski Equipment v. Swiderski – Courts demand clear valuation reports
July / August 2018
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 445
Abstract: Vague business valuation reports can be confusing and prolong commercial litigation. This article summarizes a recent Wisconsin Court of Appeals case where the court excluded an expert’s business valuation report for being ambiguous on several key points. Swiderski Equipment, Inc. and Alex K. Swiderski v. James Swiderski, 374 Wis.2d 438, No. 2016AP700, Wis. App., February 14, 2017
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Dissecting the role of the forensic accountant
July / August 2018
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 621
Abstract: When people hear the term “forensic science,” they usually think “CSI.” When they hear the term “forensic accounting,” they often don’t know what to think. This article explains how forensic accounting experts can help attorneys investigate, develop and prove their cases.
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Economic damages: Total business loss evidence allowed in recent case
July / August 2018
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 545
Abstract: The Eighth Circuit Court of Appeals recently issued a surprising decision: It allowed a qualified damages expert to present a conclusion for the loss of a company’s entire value in a case where the plaintiff continued to operate after the defendants’ alleged wrongdoing. This article summarizes this case. West Plains L.L.P., dba CT Freight Co. v. Retzlaff Grain Co. Inc., dba RFG Logistics, et al, 870 F.3d 774, No. 16-2650, 8th Cir., August 30, 2017
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How much owners’ compensation is “reasonable”?
July / August 2018
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 912
Abstract: The IRS may challenge the reasonableness of compensation a business pays to its owners and other related parties under a variety of situations. This article explains the factors to consider when evaluating compensation paid by C corporations and pass-through entities, including S corporations, partnerships and limited liability companies (LLCs) treated as partnerships for tax purposes. A sidebar highlights IRS internal guidance that provides valuable insight on how IRS examiners are trained to assess what’s reasonable.
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Buy-sell agreements: How to cover all the (valuation) bases
July / August 2017
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 453
Abstract: Every business with more than one owner needs a buy-sell agreement to handle voluntary and involuntary ownership transfers. This article explains why it’s important to update the agreement regularly and address all of the valuation issues that may arise.
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Parker v. Parker – Trial court uses DLOM to achieve “fairness and equity”
July / August 2017
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: In a recent appraisal rights case, a New Jersey trial court applied a 25% discount for lack of marketability (DLOM) to punish a selling shareholder for his oppressive behavior toward the purchasing shareholder. This article explains what happened and why this controversial decision warrants attention from business owners and attorneys across the country. Richard Parker v. Steven Parker, 2016 N.J. Super, Unpub. Docket No. UNN-C-108-13, December 22, 2016
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Family businesses bring valuation challenges
July / August 2017
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 678
Abstract: From the Rockefellers to the Kardashians, working together can bring out the best — and worst — in families. This article discusses four key questions valuation experts ask when valuing family businesses. They relate to family members on the payroll and other related-party transactions, management styles and key person discounts.
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Let’s make a deal – Customize M&A terms to fit your needs
July / August 2017
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 874
Abstract: In mergers and acquisitions, the gap between how much the seller expects to receive and how much the buyer is willing to pay can be bridged by incorporating creative options into the purchase agreement. But it’s important to understand the financial implications. This article discusses the pros and cons of earnouts, installment sales, consulting agreements and noncompetes. A sidebar explains the fundamental differences between asset and stock sales.
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In re Marriage of Cheng – Recent case addresses double-dipping debate
July / August 2017
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 457
Abstract: Depending on state law, the issue of “double dipping” may arise when one spouse owns a business and the court awards half of its value to the other spouse plus spousal maintenance based on future business income. This article discusses a case that makes a critical distinction between a business that’s a going concern and one that’s a “diminishing asset.” In re Marriage of Cheng, Wash. App. No. 47937-1-II, November 22, 2016
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How HIPAA affects lawyers and their experts
July / August 2017
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 510
Abstract: The Health Insurance Portability and Accountability Act of 1996 (HIPAA) was designed to safeguard patients’ protected health information. This article covers the privacy and security rules under HIPAA, including ways lawyers and their expert witnesses can navigate those rules during the discovery process to avoid potentially significant civil and criminal penalties.
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Building a fraud case
July / August 2017
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 630
Abstract: When business owners suspect an employee is stealing assets or cooking the books, do-it-yourself fraud investigations can be perilous. It’s important for owners to work with an attorney and a forensic accounting specialist to ensure that the case is handled properly and evidence is preserved and admissible. This article discusses best practices in conducting interviews and gathering evidence, as well as ways company insiders can facilitate the investigative process.
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Small changes, big impact – The growth rate is an important part of lost profits estimates
July / August 2017
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 882
Abstract: One of the more challenging aspects of calculating lost profits is determining the appropriate growth rate to apply during the damages period. This article explains how growth fits into the before-and-after method, as well as factors that experts use to support reliable growth rate assumptions. A sidebar illustrates how small changes to the growth rate and other variables can have a big effect on an expert’s opinion. R.F.M.A.S., Inc. v. So, 748 F. Supp. 2d 244, S.D.N.Y., 2010 Manpower Inc. v. Insurance Company of the State of Pennsylvania, No. 08C0085, E.D. Wis., September 20, 2010 Knox v. Taylor, 992 S.W.2d 40, Tex. App., 1999