All Articles
Showing 81–96 of 10245 results
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How financial experts can help in bankruptcy
November / December 2023
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: There’s been a wave of business bankruptcies in 2023. Companies facing financial distress may find relief by assembling a team of experienced advisors to mitigate losses and, if possible, take corrective measures. This article highlights the role a financial professional can play in reorganizations, sales and liquidations.
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11th Circuit: Plaintiff entitled to damages for future lost profits
November / December 2023
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 654
Abstract: The U.S. Court of Appeals for the 11th Circuit in WL Alliance, LLC v. Precision Testing Group, Inc. upheld a jury award of $3.3 million, including $1.6 million in damages for lost future profits. The article summarizes why the appellate court upheld the district court’s decision to reject the defendants’ argument that lost future profits weren’t recoverable because they were too speculative. WL Alliance, LLC v. Precision Testing Group, Inc., No. 22-10780 (U.S. Court of Appeals, 11th Cir., Dec. 21, 2022).
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ES NPA Holding, LLC v. Commissioner – Tax Court finds arm’s-length sale was best evidence of value
November / December 2023
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 905
Abstract: A U.S. Tax Court case recently addressed the issue of whether a taxpayer received a capital interest or a profits interest in a partnership for services provided to the partnership. Capital interests are immediately taxable, while profits interests generally are tax-deferred. This article summarizes this case, which concluded that the characterization of the taxpayer’s interest depended on the partnership’s fair market value. A sidebar provides ideas to bridge the gap between the seller’s asking price and the buyer’s offer price. ES NPA Holding, LLC v. Commissioner, T.C. Memo. 2023-55.
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Are PPP funds includable in business income for valuation purposes?
November / December 2023
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 431
Abstract: The Paycheck Protection Program (PPP) was enacted during the pandemic to help struggling businesses cover operating costs incurred while they were temporarily forced to shut down. This article summarizes a recent divorce case in which the Vermont Supreme Court upheld a decision allowing PPP funds to be included in income for business valuation purposes. Griggs v. Griggs, No. 22-AP-186 (Vt. Sup. Ct. March 10, 2023).
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How financial experts can help in bankruptcy
November / December 2023
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 548
Abstract: There’s been a wave of business bankruptcies in 2023. Companies facing financial distress may find relief by assembling a team of experienced advisors to mitigate losses and, if possible, take corrective measures. This article highlights the role a financial professional can play in reorganizations, sales and liquidations.
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11th Circuit: Plaintiff entitled to damages for future lost profits
November / December 2023
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 654
Abstract: The U.S. Court of Appeals for the 11th Circuit in WL Alliance, LLC v. Precision Testing Group, Inc. upheld a jury award of $3.3 million, including $1.6 million in damages for lost future profits. The article summarizes why the appellate court upheld the district court’s decision to reject the defendants’ argument that lost future profits weren’t recoverable because they were too speculative. WL Alliance, LLC v. Precision Testing Group, Inc., No. 22-10780 (U.S. Court of Appeals, 11th Cir., Dec. 21, 2022).
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ES NPA Holding, LLC v. Commissioner – Tax Court finds arm’s-length sale was best evidence of value
November / December 2023
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 905
Abstract: A U.S. Tax Court case recently addressed the issue of whether a taxpayer received a capital interest or a profits interest in a partnership for services provided to the partnership. Capital interests are immediately taxable, while profits interests generally are tax-deferred. This article summarizes this case, which concluded that the characterization of the taxpayer’s interest depended on the partnership’s fair market value. A sidebar provides ideas to bridge the gap between the seller’s asking price and the buyer’s offer price. ES NPA Holding, LLC v. Commissioner, T.C. Memo. 2023-55.
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Bank Wire – Doing business with marijuana-related businesses: Handle with care
Fall 2023
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 451
Abstract: This brief summary of recent developments in banking discusses the risks and rewards for banks of doing business with marijuana-related businesses, explains new interagency guidance on managing third-party risk and warns banks to avoid engaging in “digital redlining.”
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How to manage commercial real estate risk in the post-pandemic era
Fall 2023
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 549
Abstract: Community banks, by their very nature, tend to have higher concentrations of commercial real estate (CRE) loans than larger institutions. This article explains that any concentration in certain types of loans, borrowers or collateral exposes banks to heightened risks, so banks need to be proactive in managing CRE concentration risk. It also points out that a confluence of recent trends has elevated CRE risks for many banks.
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Building your core deposits for the long term
Fall 2023
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 595
Abstract: Community banks need to stay at the top of their game to maintain both stability and profitability. This article points out that banks have many technological, regulatory and digital factors to consider in the effort to stay competitive. It notes that a key factor in that effort is to focus on growing core deposits and suggests several steps banks can take to attract and sustain deposits. These include recognizing the importance of branches and developing targeted services.
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Fraud in banks – Are you keeping occupational fraud under control?
Fall 2023
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 847
Abstract: According to the Association of Certified Fraud Examiners (ACFE), the banking and financial services industry consistently tops the list of industries most frequently affected by occupational fraud. Among other things, this article discusses several categories of occupational fraud as well as some common fraud schemes and detection methods. A brief sidebar summarizes the antifraud controls that were most effective in terms of reducing fraud losses and duration.
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Are you overlooking the implicit costs of your medical practice?
Fall 2023
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 476
Abstract: A medical practice incurs a wide variety of costs over time. This article suggests that to get a better handle on these costs and perhaps identify ways to lower them, it can be helpful to divide them into two broad groups: explicit, including rent, salaries and lease payments, and implicit, which are costs caused by inefficiency or operational problems within the practice. It notes that these categories can help practices identify, track and analyze every type of cost that they incur.
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Look to your current patients to grow your practice
Fall 2023
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 580
Abstract: Many medical practices focus their marketing efforts outward, trying to appeal to potential patients through a variety of strategies. But this article explains that a practice shouldn’t forget that current patients can be helpful as well. It points out that satisfied patients are often among the best sources of new business for medical practices. And practices that make every effort to ensure patients are happy with their care are more likely to retain them.
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The patient doesn’t always know best – How to “treat” medical misinformation
Fall 2023
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 723
Abstract: Medical misinformation has always been around. Historically, many people have relied on superstitions and folk remedies to address illnesses. Then came the internet and, with it, a never-ending array of dubious “health care” articles. This article offers some strategies for handling patients who come in with medical misinformation, including monitoring and identifying consistently cited sources of misinformation and directly addressing patient fears. It emphasizes the usefulness of patience and good communication skills in fighting medical misinformation.
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Building your medical practice’s brand
Fall 2023
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 877
Abstract: In the business world, buying decisions are greatly affected by the effectiveness of branding. Branding is about creating an emotional connection with customers and prospects, persuading them to feel good about supporting the company in question. This article points out that all of this also holds true for medical practices. A medical practice’s brand should differentiate the practice from competitors and instill a deep sense of trust in patients regarding the care they’ll receive. A sidebar lists four questions to help evaluate a brand’s effectiveness.
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Estate Planning Pitfall – You haven’t recently updated your powers of attorney
October / November 2023
Newsletter: Insight on Estate Planning
Price: $225.00, Subscriber Price: $157.50
Word count: 337
Abstract: Health care and financial powers of attorney are critical components of an effective estate plan. Indeed, while much of a person’s estate plan focuses on actions that take place after death, it’s equally important to have a plan for making critical financial or medical decisions if one is unable to make them for his or herself. This brief article explains why it’s important to frequently update powers of attorney documents.