2020
Showing 337–352 of 589 results
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Spotlight on patent infringement – Recent Federal Circuit case offers guidance on the EMVR
May / June 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 838
Abstract: In general, a patent holder seeking infringement damages must apportion profits or royalties between the patented feature and any unpatented features of the infringing product. But there’s an important exception to apportionment known as the “entire market value rule” (EMVR). This article explains what it takes for a plaintiff to invoke the EMVR and summarizes a recent U.S. Court of Appeals case. A sidebar discusses why certain commenters think this case sets the bar too high. Power Integrations, Inc. v. Fairchild Semiconductor International, Inc., 904 F.3d 965, Fed. Cir. 2018 VirnetX, Inc. v. Cisco Systems, Inc., 767 F.3d 1308, Fed. Cir. 2014
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Cost approach – Taking the balance sheet to a different level
May / June 2020
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: The cost (or asset-based) approach specifically focuses on a company’s balance sheet. This article explains how this approach works and when it might be an appropriate method of valuation.
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A large unpaid tax bill could put your passport at risk
May 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 229
Abstract: Taxpayers with large, outstanding tax bills need to watch out. The U.S. State Department could deny a passport application, or revoke or limit a current passport, if the IRS certifies that an individual has a seriously delinquent tax debt. This brief article provides more information.
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Benefit with a twist: The Roth 401(k)
May 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 413
Abstract: While 401(k) plans and Roth IRAs are well known, job candidates and employees may not be all that familiar with the Roth 401(k). This article discusses what business owners should know about this potentially valuable employee retirement benefit.
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Heed the lessons of your tax return and check your withholding
May 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 469
Abstract: With April 15 in the rearview mirror, many people may want to forget all about income taxes. But now’s a good time for taxpayers to heed the lessons of the 2019 tax year and check their withholding. This article explains why and how.
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Rolling over capital gains into a qualified opportunity fund
May 2020
Newsletter: Tax & Business Alert
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: Anyone selling a business interest, real estate or other highly appreciated property could get hit with a substantial capital gains tax bill. One way to soften the blow — though it ties up the funds long term — is to “roll over” the gain into a qualified opportunity fund (QOF). This article explains how QOFs work and their potential benefits. A sidebar looks at recent IRS guidance on QOFs.
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The challenges of valuing promissory notes
May / June 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: Business valuation professionals are sometimes asked to determine the fair market value of a promissory note, typically in connection with gift or estate tax matters involving intrafamily loans or sales. This article shows why this task is often more complicated than it seems at first blush.
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How to value “profits interests” in LLCs
May / June 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: Limited liability companies (LLCs) sometimes offer a unique form of equity-based compensation known as “profits interests.” These awards don’t convey the full rights of ownership. This article describes why it’s important to understand the specific terms of an award and how a unit’s terms and conditions affect the method of valuation.
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Spotlight on patent infringement – Recent Federal Circuit case offers guidance on the EMVR
May / June 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 838
Abstract: In general, a patent holder seeking infringement damages must apportion profits or royalties between the patented feature and any unpatented features of the infringing product. But there’s an important exception to apportionment known as the “entire market value rule” (EMVR). This article explains what it takes for a plaintiff to invoke the EMVR and summarizes a recent U.S. Court of Appeals case. A sidebar discusses why certain commenters think this case sets the bar too high. Power Integrations, Inc. v. Fairchild Semiconductor International, Inc., 904 F.3d 965, Fed. Cir. 2018 VirnetX, Inc. v. Cisco Systems, Inc., 767 F.3d 1308, Fed. Cir. 2014
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Cost approach – Taking the balance sheet to a different level
May / June 2020
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 567
Abstract: The cost (or asset-based) approach specifically focuses on a company’s balance sheet. This article explains how this approach works and when it might be an appropriate method of valuation.
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Congress resurrects energy-efficient tax breaks
May / June 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 428
Abstract: The massive federal spending bill enacted in late 2019 renews a potentially valuable energy-efficiency tax credit and a deduction that had expired at the end of 2017. The renewal is retroactive to 2018, so, for real estate professionals who qualified for the credit or deduction for that year, this article looks at whether it’s worthwhile to file an amended tax return.
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Is adaptive reuse right for you?
May / June 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 612
Abstract: Mark Twain once advised, “Buy land — they’re not making it anymore.” That’s not true about buildings, but owners, developers and investors nonetheless can see impressive profits by buying existing buildings for repurposing instead of starting from scratch. Such “adaptive reuse” is rapidly gaining ground, and this article examines what factors real estate professionals should consider before taking the leap.
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Staying on top of preventive maintenance
May / June 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: Performing routine building inspections and maintenance on a regular basis can help avoid unnecessary headaches. Setting a consistent, ongoing schedule is the first step. This article covers the importance of tracking inventory, scheduling inspections and repairs, and estimating costs of maintenance.
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Cost segregation studies post-TCJA – Make the most of bonus depreciation
May / June 2020
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 858
Abstract: For years, larger businesses have relied on cost segregation studies to accelerate their depreciation deductions and, as a result, reduce taxes and boost cash flows. Others may have thought the studies not worth the expense, especially for properties with a smaller tax basis. The Tax Cuts and Jobs Act (TCJA) changed the landscape dramatically when it comes to the cost-benefit analysis. This article discusses why all owners, developers and investors building or acquiring new or used commercial or residential real estate should consider cost segregation studies. But a sidebar discusses the “retail glitch.”
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Could longer loan terms affect vehicle sales?
May / June 2020
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 303
Abstract: The average price of a new car hit $38,377 at the end of 2019, which was up about 1% from a year earlier, according to Edmunds. To make monthly payments on new cars more affordable, some buyers are taking on longer loan terms, with the average loan term for a new vehicle now at 69 months. This article explores how longer loan terms may, or may not, affect car and truck sales.
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Expense management – Boost profits by cutting expenses
May / June 2020
Newsletter: Dealer Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 679
Abstract: Many dealerships focus on selling more to boost profitability. But sales volume alone doesn’t necessarily raise profits. In fact, pushing more sales through a bloated expense structure can result in lower net profits for a dealership. That’s why it’s important to look at the other side of the ledger — expenses — as you strive to increase your dealership’s profits. This article examines four broad expense categories and offers cost-cutting strategies.