March / April
Showing 129–144 of 616 results
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Warning: Expert admissibility standards may vary
March / April 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 422
Abstract: In federal court, the admissibility of expert testimony is governed by the strict Daubert standard. Courts in most states have also adopted the Daubert standard, but others may apply the less stringent Frye standard. This article compares these standards, and explains why it’s important to look beyond state law to determine which standard applies in a particular case. Daubert v. Merrell Dow Pharmaceuticals, Inc., 113 U.S. 2786, 1993 Frye v. United States, D.C. Cir., 293 F. 1013, 1923 Kumho Tire Co. v. Carmichael, 526 U.S. 137, 1999 Delisle v. Crane, No. SC16-2182, October 15, 2018
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How to calculate terminal value
March / April 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 533
Abstract: When using the discounted cash flow method to value a business, a large chunk of the value is contained in the “terminal” value. This article discusses ways business valuation experts estimate terminal value and the importance of using reasonable assumptions about long-term growth.
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Buyer beware – Hire a business valuation pro to help with due diligence
March / April 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: The U.S. merger and acquisition (M&A) market hit a record high in 2018. That momentum is expected to continue in 2019. But, before you get swept away in the hype, it’s important to do your homework. This article explains the importance of conducting thorough due diligence and preparing detailed financial projections before you close on a deal.
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Verition Partners Master Fund Ltd. v. Aruba Networks, Inc. – Court turns to stock price as best evidence of fair value
March / April 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 853
Abstract: In recent years, Delaware’s Supreme Court has shown its preference, under the right circumstances, for market-based indicators of value in statutory appraisal cases. This article summarizes a recent dissenting shareholders case in which the court concluded that the best evidence of fair value was the target company’s unaffected stock price. Conversely, a sidebar highlights another case in which the court relied on an expert’s discounted cash flow analysis in the absence of reliable market-based indicators of value. Verition Partners Master Fund Ltd. v. Aruba Networks, Inc., Delaware Ch., C.A. No. 11448-VCL, February 15, 2018 Dell, Inc. v. Magnetar Global Event Driven Master Fund Ltd, Del., 177 A.3d 1, 2017 Blueblade Capital Opportunities LLC v. Norcraft Companies, Inc., Delaware Ch., C.A. No. 11184-VCS, July 27, 2018
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Historic Tax Credit is alive and well
March / April 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 426
Abstract: Prior to the passage of the Tax Cuts and Jobs Act (TCJA) in late 2017, the future of the Historic Tax Credit (HTC) for rehabilitating historic buildings was questionable. This article looks at the HTC — also known as the federal rehabilitation credit — and why it remains a valuable tool for developers, even though it’s slightly less beneficial than it was for projects completed before 2018.
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3 fixes to lease accounting rules for landlords
March / April 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 526
Abstract: The new rules on accounting for leases have already taken effect for public companies and will apply to all other entities in 2020. While most of the rule changes apply to tenants, some of the provisions mark a departure for landlords — and many parties raised concerns about the rules’ cost and complexity soon after their release. This article summarizes three areas where the Financial Accounting Standards Board (FASB), the body behind the lease accounting standard, made some “narrow-scope amendments” intended to facilitate implementation for landlords.
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Is seller financing right for your next transaction?
March / April 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 614
Abstract: The commercial real estate market has been steadily making improvements since the 2008 financial crisis. While traditional financing is readily available, seller financing may be another viable option for many investors. This article highlights what real estate investors need to know.
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Introducing the Opportunity Zone tax incentive – IRS guidance answers taxpayers’ questions
March / April 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 882
Abstract: One provision of the Tax Cuts and Jobs Act was designed to spur capital investments in low-income areas. This new tax break allows investors to defer — or even eliminate — their capital gains taxes on investments in so-called “Opportunity Zones.” This article reviews proposed regulations by the IRS that answer some questions that real estate investors have asked about these tax incentives. A sidebar offers a brief discussion of qualified opportunity funds.
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Cash is king – The role this often-derided asset plays in your portfolio
March / April 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 407
Abstract: Many investors shy away from cash investments, such as Treasury bills, money market funds, and savings accounts. But cash plays an integral role in a well-diversified portfolio — particularly as interest rates tick up. This article cites several advantages of cash, including diversification, inflation protection and FDIC insurance.
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New rules make 401(k) hardship withdrawals easier
March / April 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 554
Abstract: Many 401(k) plans permit hardship withdrawals, and the Bipartisan Budget Act of 2018 relaxed some of the rules surrounding these withdrawals. But as this article argues, even if it’s easier to access retirement savings in a pinch, doing so comes at a steep price. Besides taxes and penalties, account holders can lose the benefits of tax-deferred growth.
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How tax-advantaged health plans contribute to your financial well-being
March / April 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 672
Abstract: This article explains the differences between Flexible Spending Arrangements (FSAs), Health Reimbursement Arrangements (HRAs) and Health Savings Accounts (HSAs). Depending on factors such as health, the employer, and tax exposure, one of these medical expense accounts may be a better fit for employees than the others.
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Substantiating charitable gifts: Do you know the rules?
March / April 2019
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 842
Abstract: Recently, the IRS issued charitable contribution substantiation regulations. To avoid costly mistakes, it’s important for philanthropic individuals to familiarize themselves with the rules. This article covers the types of records required to substantiate both cash and noncash gifts and talks about the importance of engaging a qualified appraiser (when an appraisal is necessary). A sidebar explains what charitable donors should do when they don’t receive a receipt.
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Warning: Expert admissibility standards may vary
March / April 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 424
Abstract: In federal court, the admissibility of expert testimony is governed by the strict Daubert standard. Courts in most states have also adopted the Daubert standard, but others may apply the less stringent Frye standard. This article compares these standards, and explains why it’s important to look beyond state law to determine which standard applies in a particular case. Daubert v. Merrell Dow Pharmaceuticals, Inc., 113 U.S. 2786, 1993 Frye v. United States, D.C. Cir., 293 F. 1013, 1923 Kumho Tire Co. v. Carmichael, 526 U.S. 137, 1999 Delisle v. Crane, No. SC16-2182, October 15, 2018
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How to calculate terminal value
March / April 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 533
Abstract: When using the discounted cash flow method to value a business, a large chunk of the value is contained in the “terminal” value. This article discusses ways business valuation experts estimate terminal value and the importance of using reasonable assumptions about long-term growth.
-
Buyer beware – Hire a business valuation pro to help with due diligence
March / April 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 709
Abstract: The U.S. merger and acquisition (M&A) market hit a record high in 2018. That momentum is expected to continue in 2019. But, before you get swept away in the hype, it’s important to do your homework. This article explains the importance of conducting thorough due diligence and preparing detailed financial projections before you close on a deal.
-
Verition Partners Master Fund Ltd. v. Aruba Networks, Inc. – Court turns to stock price as best evidence of fair value
March / April 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 853
Abstract: In recent years, Delaware’s Supreme Court has shown its preference, under the right circumstances, for market-based indicators of value in statutory appraisal cases. This article summarizes a recent dissenting shareholders case in which the court concluded that the best evidence of fair value was the target company’s unaffected stock price. Conversely, a sidebar highlights another case in which the court relied on an expert’s discounted cash flow analysis in the absence of reliable market-based indicators of value. Verition Partners Master Fund Ltd. v. Aruba Networks, Inc., Delaware Ch., C.A. No. 11448-VCL, February 15, 2018 Dell, Inc. v. Magnetar Global Event Driven Master Fund Ltd, Del., 177 A.3d 1, 2017 Blueblade Capital Opportunities LLC v. Norcraft Companies, Inc., Delaware Ch., C.A. No. 11184-VCS, July 27, 2018