November / December
Showing 161–176 of 609 results
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Asetek Danmark A/S v. CMI USA, Inc. – Patent infringement damages require a thorough analysis
November / December 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 455
Abstract: Federal patent law allows courts to award damages that are “adequate to compensate for the infringement but in no event less than a reasonable royalty” for an infringer’s use of the patented invention. This article summarizes a recent patent infringement case in which the Federal Circuit upheld reasonable royalty damages based largely on the plaintiff’s profit under a licensing agreement with a third party. Asetek Danmark A/S v. CMI USA, Inc., 842 F.3d 1350, 2016-1026, 2016-1183, Dec. 6, 2016
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How tax law changes may affect the cost of capital
November / December 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 594
Abstract: The costs of debt and equity capital are key components of business value under the income approach. But traditional methods of calculating the cost of debt, the cost of equity and the relative percentages of debt vs. equity financing may not be relevant under the Tax Cuts and Jobs Act (TCJA). This article explains what the weighted average cost of capital (WACC) is, how it’s used in the income approach and what aspects of the income approach could change for valuations with effective dates after the TCJA was enacted.
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Vetting IP – In M&A, it’s critical to evaluate intellectual property
November / December 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 656
Abstract: From patents to licenses, intellectual property (IP) assets often represent a significant portion of the purchase price in mergers and acquisitions. This article describes how business valuation professionals can help ensure IP assets are valued correctly and that the rights are transferable to a new owner.
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3 ways to evaluate capital budgeting decisions
November / December 2018
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 836
Abstract: Many business owners plan to reinvest their tax savings from the Tax Cuts and Jobs Act (TCJA) into their operations. Strategic investments shouldn’t be made solely on gut instinct, however. This article explains the importance of projecting cash flows and using them to calculate the accounting payback period, net present value (NPV) and internal rate of return (IRR) to evaluate a project’s potential. A sidebar provides a reminder of TCJA provisions that are expected to lower business taxes.
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Tax law change draws attention to owners’ compensation
November / December 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 456
Abstract: Historically, the issue of reasonable owners’ compensation has arisen in a variety of business valuation and tax contexts. Now, under the Tax Cuts and Jobs Act, reasonable compensation issues may come into play when pass-through entities take the new deduction for qualified business income (QBI). This article explains various scenarios where the issue of reasonable compensation is relevant and how financial experts can help a business quantify and support what’s reasonable.
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Mifflinburg Telegraph, Inc. v. Criswell – Which is appropriate: Lost profits or lost business value?
November / December 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 690
Abstract: A federal court recently awarded damages for various business torts committed against a print shop by two former employees and the competing business they started. This article summarizes how the court decided whether lost profits or lost business value was the appropriate measure of damages — and then it awarded damages based on a controversial assumption. Mifflinburg Telegraph, Inc. v. Criswell, No. 4:14-CV-0612 (U.S. Dist. Ct. M.D. Pa., Sept. 7, 2017)
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5 steps to calculate lost future earnings
November / December 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 613
Abstract: From personal injury to wrongful termination, there are many reasons an individual might seek to recover lost earnings — the difference between the earnings the plaintiff would likely have enjoyed but for the defendant’s wrongful act, and the plaintiff’s actual expected earnings. This article outlines five steps required to calculate lost future earnings.
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Consider tax reform when valuing pass-through entities
November / December 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 822
Abstract: It’s critical to understand the new deduction for qualified business income (also known as the Section 199A deduction) when valuing pass-through entities. This article explains the history of the tax-affecting debate, the mechanics of the new deduction and how recent tax law changes may impact the value of pass-through entities. A sidebar identifies specified service businesses that may be ineligible for the qualified business income (QBI) deduction at higher income levels.
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Tax Tips – Should you donate your car to charity?
November / December 2018
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 442
Abstract: These brief tips explain why donating a car to charity may not be the most tax-efficient strategy, detail what to address in an estate plan for a college-age child, and discuss new IRS compliance campaigns that target specific business-related tax issues.
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GST tax exemption has increased, but not permanently
November / December 2018
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 623
Abstract: One change affecting estate plans under the Tax Cuts and Jobs Act is that, for the estates of persons dying after December 31, 2017, and before January 1, 2026, the generation-skipping transfer (GST) tax exemption amounts increase to an inflation-adjusted $10 million, or $20 million for married couples with proper planning ($11.18 million and $22.36 million, respectively, for 2018). This article details how the GST tax works and what transfers are taxable.
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Got bitcoin? Understand your tax obligations
November / December 2018
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: The tax treatment of bitcoin and other “virtual currencies” — also known as “cryptocurrencies” — is widely misunderstood. But if one invests in virtual currency, uses it to pay for goods or services, or receives it as payment for goods or services, failure to understand the tax obligations can have serious consequences. This article explains the IRS policies regarding virtual currencies.
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Supreme Court’s Wayfair decision – What it means for Internet and mail-order sales
November / December 2018
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 813
Abstract: In its much-anticipated decision in South Dakota v. Wayfair, the U.S. Supreme Court ruled, by a 5 to 4 margin, that a state may require out-of-state sellers to collect sales and use tax even if they lack a physical presence in the state. In reaching this result, the court overturned its landmark 1992 decision in Quill Corp. v. North Dakota. This article explains how the ruling affects businesses and their tax obligations. A sidebar explores whether other states will follow South Dakota’s lead in establishing similar sales thresholds to establish substantial nexus.
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The homegrown advantage – Consider a community bank for your next loan
November / December 2018
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: Real estate developers and owners often overlook community banks as a source of financing. But these lenders offer some distinct advantages for borrowers who understand what “homegrown” banks consider when making lending decisions. This article highlights the advantages of using a community bank for real estate loans.
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Investing 101 – Tips for what to look for before buying
November / December 2018
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 661
Abstract: In any real estate portfolio, the goal is to be profitable. And while the commercial real estate market has improved significantly since the lows seen during the Great Recession, investing still involves understanding the market. This article takes a look at steps real estate investors can take to help bolster their investment portfolio.
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Ready for the new lease accounting rules?
November / December 2018
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: The Financial Accounting Standards Board’s new standard for accounting for leases is poised to take effect for public companies and certain other entities for periods beginning after December 15, 2018. Although early adoption is permitted, other organizations that follow U.S. Generally Accepted Accounting Principles must comply for annual periods beginning after December 15, 2019, and for interim periods beginning a year later. This article discusses how the standard will directly affect companies that lease assets, as well as its impact on lessors, too, particularly when negotiating leases with tenants.
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Real estate activities vs. investments: Why it matters
November / December 2018
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 834
Abstract: The characterization of a real estate entity’s activities as a business or an investment makes a big difference to the bottom line when it comes to taxation. In Conner v. Commissioner, a developer whose plans were derailed by the Great Recession recently learned this lesson the hard way. This article summarizes the legal case and the importance of holding property as either an investment or in the course of business. Conner v. Comm’r, No. 2018-6 (Tax Ct. Jan. 22, 2018)