Expert / Valuation & Litigation Concepts
EXP
Showing 1–16 of 145 results
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Stock appreciation: Is it a marital asset?
Summer 2016
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 428
Abstract: Recently, a Florida court considered whether the appreciation of stock in a company where a husband worked was a marital asset. The outcome hinged on whether the husband had exerted the active effort that’s required to move appreciation to the marital category. As this article explains, the court decided that he didn’t have the necessary authority to do so.
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Big box of fraud – How businesses can prevent office supply scams
Summer 2016
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 661
Abstract: Office supply scams have been around for decades, catching even the most mindful owners and employees off guard. This article discusses how such fraud schemes work and what businesses need to watch out for. It notes that the best way to stop office supply scams is to prevent them from starting.
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Understanding compensation forfeiture damages
Summer 2016
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 590
Abstract: When an employee breaks the rules, the wronged party’s remedies may seem obvious — for example, breach of contract or fiduciary duty damages or asset forfeiture. However, as this article explains, depending on the jurisdiction, an additional or alternative layer of relief known as compensation forfeiture damages could come into play.
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Courts are often reluctant to meddle in valuation agreements
Summer 2016
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 800
Abstract: When disputes over valuations lead to litigation, courts usually don’t hesitate to weigh in — except when the parties have agreed to a third-party valuation. This article details a recent case decided by the Delaware Chancery Court. Affirming the absence of a breach of the implied covenant of good faith and fair dealing, the court declined to offer judicial relief to investors who took issue with specific aspects of an independent valuation. A sidebar describes three possible levels of judicial review for valuations.
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Revisions to federal rules target ESI
Spring 2016
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 561
Abstract: Amendments to the Federal Rules of Civil Procedure that recently took effect include several provisions relating to electronically stored information (ESI). This article summarizes the ESI-related provisions. For example, preservation of ESI has been added to the list of permitted contents for scheduling orders and responding parties can now state that they’ll produce copies of documents or of ESI, instead of permitting inspection.
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Federal court puts expert in his place – Don’t let this happen to your witness
Spring 2016
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 436
Abstract: When expert witnesses wander beyond their assigned role in litigation — for example, to provide an opinion on causation — their testimony may end up excluded. This article describes a federal district court case in which damages testimony was in play and the court decided that the expert witness overstepped his bounds.
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Forensic experts can find hidden cash and unreported income
Spring 2016
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 612
Abstract: One of the greatest challenges for attorneys and their divorce clients is when one spouse hides cash or underreports income to deprive the other spouse of an equitable share of the marital estate. This article explains various methods forensic experts employ to find hidden cash and income and provides an example of a forensic accounting investigation.
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Should your clients consider an FLP?
Spring 2016
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 844
Abstract: Family limited partnerships (FLPs) have long been challenged by the IRS as invalid. But the many court cases involving FLPs can provide valuable insight into how to craft one that withstands scrutiny. This article covers such practices as showing that assets have been transferred in a bona fide sale for adequate and full consideration and following the terms of the FLP’s operating agreement. A sidebar discusses possible new FLP guidance.
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Court rules solo professional practice has only personal goodwill
Winter 2016
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 519
Abstract: This article describes a recent divorce case where the spouses sparred over commercial and personal goodwill in the husband’s professional practice. It explains why experts must be prepared to prove that divisible commercial goodwill exists apart from goodwill attributable to an individual owner’s skills and reputation.
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Overcoming ESI evidence authentication hurdles
Winter 2016
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 634
Abstract: Electronically stored information (ESI) poses certain challenges in litigation — particularly when it comes to authentication. This article describes several processes experts use to authenticate ESI. These include examining metadata and digital signatures and following self-authentication methods such as time stamping.
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Losing luster: Expert’s lost profits testimony fails Daubert test
Winter 2016
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 626
Abstract: This article covers a recent case where the court rejected lost profits testimony based on the “luster effect” in a Daubert hearing. The court was skeptical of the expert’s assertion that a causal connection existed between the extraordinary value attached to a particular piece of equipment and an increase and subsequent drop in the plaintiff’s revenues.
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Health care fraud hurts all businesses – What your clients can do to prevent it
Winter 2016
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 801
Abstract: It’s not just insurance companies that suffer when health care fraud schemes succeed. Self-insured employers pay fraudulent claims out of their own pockets, while insured employers get hit with higher premiums. This article explains how such schemes work and how businesses can help prevent them. A sidebar provides tips on getting employees involved in the fight against health care fraud.
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How skimping on expert evidence can cost your client
Fall 2015
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 458
Abstract: When complex financial issues are at stake, failure to hire an expert witness — whether due to limited funds or time — can prove disastrous in court. This article examines a recent divorce case where the wife failed to present expert evidence of the value of goodwill in the husband’s business — and left court disappointed.
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Wrongful death litigation – Calculating economic damages can be tricky
Fall 2015
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 679
Abstract: In wrongful death cases, economic damages generally are equal to the current value of the expected future earnings of a decedent but for the defendant’s wrongful act. But as this article argues, estimating such damages is easier said than done. Valuators must extrapolate earnings over the decedent’s worklife expectancy, account for the value of employee benefits and consider special circumstances.
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ACH payments: A new front in the fraud wars
Fall 2015
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 560
Abstract: This article discusses the increasing incidence of Automated Clearing House (ACH) fraud, which criminals perpetrate by obtaining account numbers and bank routing numbers from consumers and businesses. Readers are warned about phishing attacks and malware and are urged to keep firewall, antivirus and other protective software up to date.
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IRS guidance sheds light on reasonable compensation
Fall 2015
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 800
Abstract: An IRS “job aid” for the agency’s valuation analysts provides insight into how taxpayers can expect the IRS to review compensation reported on tax returns. Although the guidance doesn’t represent an official IRS position, this article details how it can help C corporations, family businesses and S corporations determine whether compensation paid is reasonable — and to possibly avoid an audit. A sidebar explains how three business valuation approaches apply when estimating reasonable compensation.