November / December
Showing 49–64 of 609 results
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Sullivan v. Loden – Estate planning attorney sued for undervaluing family business
November / December 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 454
Abstract: A recent federal district court case illustrates what can happen when business valuations are prepared by attorneys rather than qualified valuation professionals. This article explains what happened when a disgruntled heir sued her deceased mother’s attorney for malpractice, alleging that previous gifts of stock had been undervalued. Sullivan v. Loden, No. 21-cv-123-DKW-RT, U.S. District Court, D. Hawaii, May 4, 2022.
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Focus on fraud in M&A transactions
November / December 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: Due diligence is a critical part of the merger and acquisition process — and one key area of concern is fraud risk. Financial statement manipulation can sometimes make the target appear more valuable than it really is. Likewise, weak fraud policies, internal controls and cybersecurity practices can be ticking time bombs for an unwary buyer. This article explains how a forensic accountant can help evaluate a target’s fraud risk and look for signs of earnings manipulation and other accounting irregularities.
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Human capital: What’s it worth?
November / December 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: In today’s tight labor market, human capital is critical to the success of a business. Although it’s not usually reported on the balance sheet, human capital can be a valuable asset. This article describes when human capital might need to be valued, different types of human-capital-related assets, and how these assets are valued based on reproduction and replacement costs.
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Why policy language is critical in business interruption claims
November / December 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 817
Abstract: When a business seeks to recover damages under a business interruption policy, the language of the policy is critical. This article summarizes a case where the policyholder’s failure to understand key terms caused the court to side with the insurance company. A sidebar highlights ways that financial experts can help businesses file business interruption claims. TransWorld Food Service, LLC v. Nationwide Mutual Insurance Company, No. 1:19-cv-03772-SDG, U.S. District Court, N.D. Ga., March 28, 2022.
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Sullivan v. Loden – Estate planning attorney sued for undervaluing family business
November / December 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 454
Abstract: A recent federal district court case illustrates what can happen when business valuations are prepared by attorneys rather than qualified valuation professionals. This article explains what happened when a disgruntled heir sued her deceased mother’s attorney for malpractice, alleging that previous gifts of stock had been undervalued. Sullivan v. Loden, No. 21-cv-123-DKW-RT, U.S. District Court, D. Hawaii, May 4, 2022.
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Focus on fraud in M&A transactions
November / December 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: Due diligence is a critical part of the merger and acquisition process — and one key area of concern is fraud risk. Financial statement manipulation can sometimes make the target appear more valuable than it really is. Likewise, weak fraud policies, internal controls and cybersecurity practices can be ticking time bombs for an unwary buyer. This article explains how a forensic accountant can help evaluate a target’s fraud risk and look for signs of earnings manipulation and other accounting irregularities.
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Human capital: What’s it worth?
November / December 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: In today’s tight labor market, human capital is critical to the success of a business. Although it’s not usually reported on the balance sheet, human capital can be a valuable asset. This article describes when human capital might need to be valued, different types of human-capital-related assets, and how these assets are valued based on reproduction and replacement costs.
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Why policy language is critical in business interruption claims
November / December 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 817
Abstract: When a business seeks to recover damages under a business interruption policy, the language of the policy is critical. This article summarizes a case where the policyholder’s failure to understand key terms caused the court to side with the insurance company. A sidebar highlights ways that financial experts can help businesses file business interruption claims. TransWorld Food Service, LLC v. Nationwide Mutual Insurance Company, No. 1:19-cv-03772-SDG, U.S. District Court, N.D. Ga., March 28, 2022.
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Tax Tips – IRS guidance on the 100% business meal deduction
November / December 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 425
Abstract: These brief tips detail recent IRS guidance regarding 100% business meal deductions and explain how a “mega backdoor” Roth IRA works.
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Selling your home? Be sure you understand the home sale exemption
November / December 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 606
Abstract: Sky-high demand for homes, driven in large part by rock-bottom interest rates, has created a seller’s market. Those thinking about selling their homes will want to determine whether they qualify for the home sale exemption. This article details the exemption’s requirements.
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How tax-affecting can benefit estates with pass-through entities
November / December 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 662
Abstract: For those with larger estates, asset valuation should be an important aspect of their estate plans. This is especially true if a closely held business is part of the estate. The valuation of the business for gift and estate tax purposes is critical to determining how much of the estate goes to one’s family and how much goes to the government. This article defines the term “tax-affecting” and describes how a tax-affecting strategy can reduce a pass-through entity’s value.
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Independent contractor vs. employee – Is your business classifying workers properly?
November / December 2021
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 898
Abstract: The “gig economy” has affected nearly every industry and profession. From a business’s perspective, there are tax and other advantages of classifying workers as independent contractors rather than employees. But it’s important to remember that workers aren’t independent contractors simply because a company says they are. This article examines how a worker’s status is determined and explains the tax advantages of both classifications. A sidebar discusses the need for companies to consider all applicable standards, both federal and state, as part of the classification process.
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Using VINs and AI to improve online marketing
November / December 2021
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 439
Abstract: A vehicle identification number (VIN) provides access to almost everything anyone might want to know about a vehicle. This article discusses some dealerships’ use of VINs to more precisely target online marketing of their vehicles and better allocate their marketing dollars.
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Why LIFO accounting might be attractive right now
November / December 2021
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 510
Abstract: Both new and used car prices have risen sharply this year, due mainly to a combination of high demand and tight inventories. This article notes that this rising-price environment might make now a good time for dealerships to consider the benefits of switching to last-in, first-out (LIFO) inventory accounting, which has the potential to lower income taxes and create other financial benefits for dealerships.
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Buying or selling a dealership? An earnout provision may help close the deal
November / December 2021
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 671
Abstract: In a volatile economy, dealership mergers, acquisitions or sales can be difficult to close. This article suggests that when a purchase, or sale, of a dealership is held up because the parties can’t agree on the financial terms, an earnout provision can bridge the gap.
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How to position your dealership for the future
November / December 2021
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 787
Abstract: With the rapid shift to online car buying caused by the COVID-19 pandemic, as well as the rise of online retailers like Carvana and TrueCar, the automobile industry may be on the cusp of a major change in how people buy their cars. This article explains that positioning a dealership for the future starts with understanding customer expectations when it comes to car buying. A sidebar points out the importance of strategizing how to sell vehicles to Millennials to improve future sales.