March / April
Showing 433–448 of 616 results
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Getting a fair deal — A fairness opinion can help
March / April 2012
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 800
Abstract: A fundamental question concerning any business transaction is whether it’s a fair deal. But how is fairness determined? A fairness opinion stating whether a proposed merger, acquisition or other transaction seems fair in light of the financial circumstances is typically the first step. But the fairness opinion must be well supported and well reasoned to hold up to legal scrutiny. This article defines a fairness opinion and explains why companies might need one.
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Winning the battle, but losing the war — A look at Estate of Gallagher
March / April 2012
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 717
Abstract: A recent U.S. Tax Court case addressed, among other things, the admissibility of subsequent data, the guideline public company method, tax affecting, and valuation discounts, providing insight into the court’s stance on a broad range of valuation issues. The article notes that, though no additional tax liability was assessed against the estate, the decision wasn’t entirely a victory for taxpayers, because the court sided with the IRS on many key issues.
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Who, what, why and when? — Preparing for an appraisal
March / April 2012
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 905
Abstract: Business owners, attorneys and other interested parties who understand valuation terms, anticipate information requests and provide reasonable timelines will be able to minimize errors and surprises. This article explains how to outline the parameters of a valuation assignment, including its standard and basis of value. It also lists some of the important data the valuator compiles concerning the subject company and emphasizes the importance of early and ongoing communication with the appraiser to ensure needs are met.
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Lost earnings: Breaking down the damages calculation process
March / April 2012
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 735
Abstract: Lost earnings can be one of the more challenging categories of damages to calculate. Just as every employee is different, so too is the combination of base earnings, benefits and other factors that an expert must consider. For this reason, damages experts generally break the process into several steps, which include considering retirement and fringe benefits and anticipating disputes.
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New model order – Federal Circuit targets e-discovery costs
March / April 2012
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 521
Abstract: The Chief Judge of the U.S. Court of Appeals for the Federal Circuit has introduced a new model order for e-discovery. This article notes that, while the order was developed specifically for patent cases, it’s possible that it could also be adapted for less complex types of litigation in the future. Among other issues, the order addresses e-mail, search terms, and privilege and work product protections, with an eye toward reducing discovery expenses.
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How data mining helps fight the war against fraud
March / April 2012
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 458
Abstract: Fraud investigators use data mining techniques to extract and analyze digital data from databases. This article describes where the information comes from and how it’s extracted. Thorough analysis is as important, if not more so, than the collection of data; therefore, investigators look for specific red flags that might indicate underlying fraud.
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Ninth Circuit delivers welcome ruling on charitable freezes
March / April 2012
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 1015
Abstract: Now is an appealing time to make large gifts, but IRS challenges to the valuation of transferred assets could result in unexpected gift taxes. However, the Ninth U.S. Circuit Court of Appeals recently favored a taxpayer who’d implemented a gifting strategy to avoid additional taxes from an IRS revaluation: the charitable freeze. This article discusses this strategy and why the court decided that the IRS erred in blocking a gift tax deduction. A sidebar talks about how the court expressly invited the U.S. Treasury Department to amend its regulations if it’s troubled by the consequences of the court’s decision.
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Attorney-client privilege – Are e-mails on company computers protected?
March / April 2011
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 458
Abstract: In an era when employers regularly provide employees with electronic communication equipment, questions often arise about employees’ expectations of privacy. This article examines one employment discrimination case, in which a court considered whether e-mails that the employee had sent her attorney using an employer-owned laptop were protected by attorney-client privilege.
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Ask the Advisor – Is a deed in lieu of foreclosure right for me?
March / April 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: The rocky landscape for commercial real estate has pushed many owners to the brink of foreclosure. For those who’ve fallen behind on their mortgage payments, though, a deed in lieu of foreclosure (DILF) may be a less cumbersome process. This article looks at the advantages and explains what to expect from lenders.
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Real estate securities and your retirement plan – They go hand in hand
March / April 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: A real estate professional is uniquely qualified to invest in real estate as part of their personal retirement savings plan. They have great expertise, and real estate tends to be less volatile than stocks. But viewing properties as long-term investments for retirement rather than current income-producers can involve a shift in thinking. This article discusses types of real estate investments that are well suited for a retirement plan.
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Dealer vs. investor: It’s a taxing situation
March / April 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 704
Abstract: Professionals who juggle the daily ins and outs of the commercial real estate business might not give much thought to whether they’re a dealer or an investor. But the distinction can have a significant impact on their bottom line because of the different tax treatments associated with each category. This article discusses how the IRS distinguishes between dealers and investors, and the tax advantages/disadvantages associated with each category.
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FHA loans to the rescue
March / April 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 905
Abstract: Those who are having trouble securing traditional financing for new projects might want to consider the Federal Housing Administration (FHA) mortgage loan insurance programs. The programs facilitate long-term nonrecourse mortgages originated by FHA-approved lenders for certain multifamily housing projects. This article discusses these loan programs, while a sidebar offers a suggestion regarding how to expedite the loan process.
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Is the price right? Ask an expert
March / April 2011
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 353
Abstract: As the economy continues to recover, merger and acquisition (M&A) activity is picking up steam. In the current environment, however, making or evaluating an offer can be challenging. This article shows how obtaining a fairness opinion from an objective, independent valuation expert can help M&A participants and their management defend themselves against shareholder claims.
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Just awards – Construct a framework when assessing damages
March / April 2011
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 723
Abstract: Almost daily, jurors award huge damages to plaintiffs. But are these jurors making informed decisions? One of the most important contributions a financial expert can make in damages litigation is to construct a framework the jury can use when assessing the damages. This article discusses how a CPA expert can help explain the nuances of a business’s profits, assets, net worth and internal structure.
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Active vs. passive appreciation – A deceptively complex issue in divorce cases
March / April 2011
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 838
Abstract: In divorce cases, it’s common for an interest in a closely held business or professional practice to be the marital estate’s most valuable asset. In many states, when the owner-spouse brings this asset to the marriage, a valuator may be called upon to distinguish between active appreciation in the business’s value (which is subject to division) and passive appreciation (which isn’t). This article explains how, after determining passive vs. active appreciation, the valuator might then decide how much an owner-spouse is responsible for the latter.
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Quantifying the value of customer relationships
March / April 2011
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 922
Abstract: Customer relationships often are a key component of a business’s value. In recent years, however, the methods used to value these relationships have become more sophisticated. And the method a valuator uses can have a significant impact on the determined value of the customer relationships. This article looks at the nuances, such as the circumstances in which customer relationships can be valued separately from goodwill; methods used to measure the future economic benefits of a customer relationship; and forecasting attrition through constant rate attrition (CRA) analysis.