September / October
Showing 129–144 of 608 results
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Adjusted deal price or unaffected market value? Delaware Supreme Court reverses “fair value” ruling
September / October 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 450
Abstract: Delaware’s Supreme Court recently struck down a controversial statutory appraisal decision in Verition Partners Master Fund Ltd. v. Aruba Networks, Inc. This article explains why the appeals court rejected exclusive reliance on the unaffected (premerger) market price in favor of the deal price adjusted for synergies. Verition Partners Master Fund Ltd. v. Aruba Networks, Inc., 2019 WL 1614026 (Del. Apr. 16, 2019) DFC Global Corp. v. Muirfield Value Partners, L.P., 172 A.3d 346 (Del. 2017) Dell, Inc. v. Magnetar Global Event Driven Master Fund Ltd., 177 A.3d 1 (Del. 2017)
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Searching for hidden assets and unreported income in divorce
September / October 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 525
Abstract: When high net worth individuals file for divorce, both sides have a financial incentive to hide assets owned by their spousal “partnership.” So, it’s important to inventory the marital estate as soon as possible. This article discusses some ways spouses may attempt to conceal their wealth and techniques that financial experts use to investigate.
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The cost of capital counts!
September / October 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 696
Abstract: The cost of capital is an important consideration when valuing a business under the income approach. This article explains how business valuation experts determine the “optimal” capital structure for a business and why it matters.
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To tax affect or not to tax affect? Federal case revives the tax-affecting debate for pass-through entities
September / October 2019
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 872
Abstract: In Kress v. United States, a federal district court accepted the practice of tax affecting the earnings of so-called “pass-through” entities. It also rejected the application of a premium to reflect the tax advantages of owning a minority interest in a pass-through business. This article summarizes this case and explains why it’s fueling renewed interest in the tax-affecting debate, despite its limited precedential value. A sidebar highlights another key issue addressed in Kress — the effect of family transfer restrictions on the value of business interests for gift and estate tax purposes. Kress v. United States, 2019 WL 1352944, U.S. District Court, E.D. Wisconsin, Case No. 16-C-795, March 26, 2019
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Adjusted deal price or unaffected market value? Delaware Supreme Court reverses “fair value” ruling
September / October 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 450
Abstract: Delaware’s Supreme Court recently struck down a controversial statutory appraisal decision in Verition Partners Master Fund Ltd. v. Aruba Networks, Inc. This article explains why the appeals court rejected exclusive reliance on the unaffected (premerger) market price in favor of the deal price adjusted for synergies. Verition Partners Master Fund Ltd. v. Aruba Networks, Inc., 2019 WL 1614026 (Del. Apr. 16, 2019) DFC Global Corp. v. Muirfield Value Partners, L.P., 172 A.3d 346 (Del. 2017) Dell, Inc. v. Magnetar Global Event Driven Master Fund Ltd., 177 A.3d 1 (Del. 2017)
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Searching for hidden assets and unreported income in divorce
September / October 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 525
Abstract: When high net worth individuals file for divorce, both sides have a financial incentive to hide assets owned by their spousal “partnership.” So, it’s important to inventory the marital estate as soon as possible. This article discusses some ways spouses may attempt to conceal their wealth and techniques that financial experts use to investigate.
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The cost of capital counts!
September / October 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 696
Abstract: The cost of capital is an important consideration when valuing a business under the income approach. This article explains how business valuation experts determine the “optimal” capital structure for a business and why it matters.
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To tax affect or not to tax affect? Federal case revives the tax-affecting debate for pass-through entities
September / October 2019
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 872
Abstract: In Kress v. United States, a federal district court accepted the practice of tax affecting the earnings of so-called “pass-through” entities. It also rejected the application of a premium to reflect the tax advantages of owning a minority interest in a pass-through business. This article summarizes this case and explains why it’s fueling renewed interest in the tax-affecting debate, despite its limited precedential value. A sidebar highlights another key issue addressed in Kress — the effect of family transfer restrictions on the value of business interests for gift and estate tax purposes. Kress v. United States, 2019 WL 1352944, U.S. District Court, E.D. Wisconsin, Case No. 16-C-795, March 26, 2019
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Tax Tips – Bonus depreciation for passenger automobiles
September / October 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 431
Abstract: These brief tips explain bonus depreciation for automobiles; explore the tax implications of using a trust; and note the benefits of donating stock to charity.
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Filing a gift tax return regardless of whether it’s required may be a plus
September / October 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 573
Abstract: It may be advantageous to file a gift tax return when transferring property to a family member, even when one isn’t required. If the return meets the IRS’s “adequate disclosure” requirements, the three-year statute of limitations clock starts. This article explains why filing a gift tax return can reduce future tax surprises and defines “adequate disclosure.”
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Take it or leave it? How to handle your 401(k) plan when you retire
September / October 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 627
Abstract: A major decision for those who are newly retired, or planning on retiring soon, is deciding what to do with the savings accumulated in their company’s 401(k) plan. This article takes a look at various factors to consider before making a decision.
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Tax implications of equity-based compensation
September / October 2019
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 877
Abstract: Equity-based compensation is a powerful tool for attracting, retaining and motivating executives and other employees. By rewarding recipients for their contributions to a business’s success, it aligns their interests with those of the company and provides them with an incentive to stay. This article explores several equity-based compensation options. A sidebar explains how companies that aren’t prepared to share equity with employees can still enjoy the benefits of equity-based compensation.
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Developer’s yacht deductions run aground
September / October 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: Many businesses have stretched the definition of “marketing” to claim some questionable federal income tax deductions. This article reviews a recent case involving a real estate developer that illustrates how the IRS — and the U.S. Tax Court — generally see through these tactics. Becnel v. Commissioner, T.C. Memo. 2018-120, Aug. 2, 2018
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Will you be ready? Now’s the time to prepare for the next recession
September / October 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: Markets tend to be cyclical. It’s likely that the U.S. economy will see another recession at some point in the coming years, and real estate will probably take a hit. Investors who take steps now can help insulate themselves from major losses in the event of an economic slowdown or recession. This article looks at what real estate investors can do now and how they might even end up positioned to seize the opportunities that downturns can produce.
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Finding the optimal balance between debt and equity financing
September / October 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 718
Abstract: Virtually all real estate investors use leverage, or borrowed money, in their business. It allows them to reach for higher priced property than they’d be able to afford by using just equity. But can real estate investors have too much of a good thing? What happens if investors can’t cover the principal and interest payments? This article looks at what investors should consider when searching for the right amount of leverage.
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QOZ update – IRS issues additional proposed regulations
September / October 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 828
Abstract: The IRS has released a second set of proposed regulations on the new tax incentives for investments in Qualified Opportunity Zones (QOZs). The incentives, created by the Tax Cuts and Jobs Act, permit taxpayers to defer, reduce and even permanently exclude capital gains on their investments. This article highlights the proposed regulations — most of which real estate investors can rely on until final regulations are published — including several provisions that are favorable for real estate investors. A short sidebar covers several transactions that can result in the loss of the QOZ tax deferral.