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Showing all 16 results
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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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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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Is disability income taxable?
November 2021
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: Many Americans receive disability income, and the question is often asked: Is it taxable? The short answer is: That depends on who paid for it. This article details how and when taxes may apply. A sidebar discusses how much disability coverage an individual may need.
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6 factors to evaluate before bidding on an infrastructure project
November / December 2020
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: As of this writing, the construction industry continues to await passage of a federal infrastructure bill. Some states, however, have been pushing ahead with initiatives of their own. This article explores six factors that construction companies should evaluate before bidding on a public infrastructure project.
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How a living will helps ensure your last wishes are carried out
May / June 2020
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: Living wills specify what should occur and who should make medical decisions should someone become seriously ill and unable to make decisions for him- or herself. As this article details, two other documents, a durable power of attorney for property and a health care power of attorney, usually are drafted at the same time.
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Consider the flexibility of a self-directed IRA
August 2019
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: Traditional and Roth IRAs can be relatively “safe” retirement-savings vehicles, depending on what they’re invested in. But a drawback is that they limit investment choices. This article looks at an alternative: self-directed IRAs, which provide more flexibility in investment choices but also come with a greater risk. A sidebar examines the IRA’s role in estate planning.
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Project management solutions may lie in the cloud
Summer 2018
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: When project team members can’t easily obtain data, the result is often wasted time and duplicated efforts. To prevent this problem, many top-level contractors are using cloud-based project management systems. This article examines common roadblocks to project management and how these solutions can help.
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Patent apportionment: Don’t double count damages!
May / June 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: When calculating reasonable royalty damages in patent infringement cases, experts are often called upon to “apportion” the royalty base among multiple patents or between infringing and noninfringing products or product features. This article summarizes a federal district court case that excluded a damages expert’s testimony on Daubert grounds because her apportionment methodology improperly inflated the royalty base. Finjan, Inc. v. Sophos, Inc., No. 14cv01197WHO (N.D. Cal., Aug. 15, 2016) Finjan, Inc. v. Sophos, Inc., No. 14cv01197WHO, No. 324 (N.D. Cal. Sept. 8, 2016)
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Do you have your own wealth management plan?
May 2018
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: Everyone should have a wealth management plan. But taking a boilerplate approach could prevent you from achieving your specific goals. This article raises some key points to consider when devising a truly customized plan.
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Managing volatility by combining cyclical and defensive stocks
January / February 2017
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: Diversification across asset classes tends to produce the most favorable risk/return profile for investment portfolios. But even among equities, different types of stocks can perform differently. This article explains the difference between cyclical and defensive stocks and how investors can use them in their portfolios.
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When investment income counts as UBI
Summer 2016
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: Dividends, interest, rents, annuities and other investment income are generally excluded when one is calculating unrelated business income tax. But tax law provides two exceptions where such income will indeed be deemed taxable: debt-financed property and income from controlled organizations. This article explains those exceptions.
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International estate planning: Handle with care
November / December 2014
Newsletter: Tax Impact
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: If a spouse is a non-U.S. citizen, different rules apply to the couple’s estate plan. One misstep can lead to unpleasant tax surprises. The tax treatment of noncitizens depends on whether they’re “domiciled” in the United States. And their country of domicile depends on their particular facts and circumstances. In general, however, the IRS views a person as a U.S. domiciliary if he or she lives in the United States — even briefly — with no present intention of moving. This article explains the rules.
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Collectibles and taxes: Be prepared for the consequences
June / July 2014
Newsletter: Focus
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: Recent popular television shows have demonstrated just how valuable some collectibles can be. Of course, they’re also valuable to the IRS, which has developed guidelines that govern the taxes imposed on sales of collectibles and the deductions allowed when collectibles are donated to qualified charities. This article describes some of the details.
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The future is now – How to prepare for value-based reimbursement
Summer 2013
Newsletter: Vital Signs
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: Private insurers and the government are increasingly pushing for value-based reimbursement (VBR) of providers, leading to a shift from the traditional physician compensation model toward a new focus on quality outcomes. With VBR becoming less a matter of “if” and more of “when,” savvy physician practices are beginning to familiarize themselves with how it works so they can make the transition more smoothly when the time comes. This article discusses several potential VBR compensation models and how to prepare for them.
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Putting a value on human capital
November / December 2010
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: Clients may not immediately think of employees as assets with a financial value, but human capital is a quantifiable — and critical — part of a business’s worth. Companies may need a professional valuator to quantify human capital for a variety of reasons, including litigation. This article discusses three different approaches to doing so.
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Why pay attention to internal controls?
September / October 2009
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: Some risky customer characteristics, such as inadequate internal controls, are not easily detected. Yet they are an essential cornerstone of asset protection. Whether through its own field audit or that of an independent auditor, a lender will need to get satisfactory answers to such questions as: Who has access to assets? Are accounts analyzed? And are controls prioritized?