2020
Showing 161–176 of 589 results
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New ACFE study highlights the high cost of white-collar crime
September / October 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 536
Abstract: The Association of Certified Fraud Examiners (ACFE) recently published Report to the Nations: 2020 Global Study on Occupational Fraud and Abuse. This article highlights key findings from the study and explains how experts must factor fraud risks into the valuation equation.
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How to value a distressed business
September / October 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 668
Abstract: The COVID-19 pandemic has caused many businesses around the globe to struggle financially. Distressed businesses present challenges during the valuation process. This article explains how business valuation experts tailor their analyses to address these challenges.
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Discounted cash flow vs. deal price – Chancery Court relies on DCF in appraisal action
September / October 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 822
Abstract: When calculating fair value in appraisal actions, Delaware courts have demonstrated a strong preference for objective, market-based metrics. However, this article summarizes a recent ruling that departs from this trend and, instead, relies on a discounted cash flow (DCF) analysis. However, this case is exceptional; a sidebar highlights a more typical appraisal action in which the court chose the deal price in an arm’s-length transaction as a reliable measure of value. Manichaean Capital, LLC v. SourceHOV Holdings, Inc., No. 2017-0673 (Del Ch. Ct. Jan. 30, 2020), In re Appraisal of Columbia Pipeline Grp., Inc., No. 12736-VCL (Del Ch. Ct. Aug. 12, 2019)
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Estimating lost profits using the before-and-after method
September / October 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 449
Abstract: In Memorial Hermann Health System v. Gomez, a Texas appellate court upheld a compensatory and punitive damages award to a cardiovascular surgeon. The doctor’s employer raised several issues on appeal, including an argument that evidence of lost profits was legally insufficient. This article explains why the appellate court disagreed. Memorial Hermann Health System v. Gomez, 584 S.W. 3d 590 (Tex. App. 2019)
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Grieve v. Commissioner – Subsequent events: Tax Court rejects speculative assumption
September / October 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: In a recent gift tax case, the U.S. Tax Court accepted the taxpayer’s value, which included discounts for lack of control and marketability. This article explains that the IRS erroneously based its value on speculative, improbable actions. Grieve v. Commissioner, TC Memo 2020-28 (March 2, 2020) Olson v. United States, 292 U.S. 246, 257 (1934)
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Factor current risks into the cost of capital
September / October 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 613
Abstract: Estimating discount rates is a complex task — even in the best of times. This article explains how today’s volatile economy has forced valuation experts to re-evaluate traditional methods of quantifying discount rates.
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How COVID-19 affects divorce cases – Pandemic creates unique business valuation challenges
September / October 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 837
Abstract: The COVID-19 pandemic has had a devastating impact on the economy and created significant uncertainty. This article explains how the current environment presents unique challenges as couples in divorce proceedings strive to reach an equitable property division agreement. A sidebar explains the issue of double-dipping and summarizes a recent divorce case where an Ohio appellate court allowed double-dipping. Kim v. Kim, C.A. Nos. 28684, 29144 (Ohio Ct. App., January 8, 2020)
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Estimating lost profits using the before-and-after method
September / October 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 449
Abstract: In Memorial Hermann Health System v. Gomez, a Texas appellate court upheld a compensatory and punitive damages award to a cardiovascular surgeon. The doctor’s employer raised several issues on appeal, including an argument that evidence of lost profits was legally insufficient. This article explains why the appellate court disagreed. Memorial Hermann Health System v. Gomez, 584 S.W. 3d 590 (Tex. App. 2019)
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Grieve v. Commissioner – Subsequent events: Tax Court rejects speculative assumption
September / October 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 579
Abstract: In a recent gift tax case, the U.S. Tax Court accepted the taxpayer’s value, which included discounts for lack of control and marketability. This article explains that the IRS erroneously based its value on speculative, improbable actions. Grieve v. Commissioner, TC Memo 2020-28 (March 2, 2020) Olson v. United States, 292 U.S. 246, 257 (1934)
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Factor current risks into the cost of capital
September / October 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 613
Abstract: Estimating discount rates is a complex task — even in the best of times. This article explains how today’s volatile economy has forced valuation experts to re-evaluate traditional methods of quantifying discount rates.
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How COVID-19 affects divorce cases – Pandemic creates unique business valuation challenges
September / October 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 837
Abstract: The COVID-19 pandemic has had a devastating impact on the economy and created significant uncertainty. This article explains how the current environment presents unique challenges as couples in divorce proceedings strive to reach an equitable property division agreement. A sidebar explains the issue of double-dipping and summarizes a recent divorce case where an Ohio appellate court allowed double-dipping. Kim v. Kim, C.A. Nos. 28684, 29144 (Ohio Ct. App., January 8, 2020)
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Giving to charity is a little sweeter in 2020
September / October 2020
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 410
Abstract: The CARES Act temporarily created a new $300 charitable deduction for nonitemizing taxpayers. But it also gives larger donors an opportunity to save more tax on their gifts. This article explains what donors need to know when they make financial gifts in 2020.
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Make the most of estate and gift tax exemptions
September / October 2020
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 613
Abstract: For affluent families, a temporary increase in the federal lifetime estate and gift tax exemption provides a window of opportunity to transfer substantial amounts of wealth tax-free. But even those with more modest fortunes should consider taking advantage of the exemption. This article describes potential tax savings from making gifts and paying tuition and medical expenses on behalf of family members.
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Now more than ever, life insurance is worth considering
September / October 2020
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 629
Abstract: The COVID-19 pandemic has changed the way people think about many things — including life insurance. This article helps new purchasers of life insurance navigate the market and choose the appropriate type of policy and amount of coverage.
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Approaching retirement? How to deal with market volatility
September / October 2020
Newsletter: Planning for Prosperity / Wealth Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 860
Abstract: Those approaching retirement, or who are already retired, may be worried about the effects of recent market volatility on their retirement portfolio. This article explains how to review and adjust asset allocations and manage multiple time horizons. It also offers tips on “catching up” for those who haven’t saved enough. A sidebar describes retirement relief offered by the CARES Act.
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Property valuations in uncertain times
September / October 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 442
Abstract: Valuation plays a critical role in real estate, from appraisals for residential mortgages to the sales of commercial real estate. But the COVID-19 crisis and resulting economic uncertainty pose challenges for valuation experts across the country. This short article covers how limited physical access, the lack of comparable sales, and economic uncertainty have made valuations tough.