Unimpeachably Neutral Professional Judgment

Unimpeachably Neutral Professional Judgment

Is AI the Death of Professional Judgment or its Reincarnation Only with careful oversight and the application of seasoned professional judgment can AI deliver results that are not ...

Differentiate Yourself by Taking a Stand Against Something in Our Industry

Differentiate Yourself by Taking a Stand Against Something in Our Industry

Take Up an Informed Contrarian View to Disrupt the Business Valuation Profession What frustrates you about our industry? Do you think your prospects, clients, and referral sources ...

Can Brands Be Valued Using Relief from Royalty Method Only?

Can Brands Be Valued Using Relief from Royalty Method Only?

Guidance from AICPA’s 2024 Accounting and Valuation Guide—Business Combinations There are various methods used to value intangible assets. The relief from royalty method is based o ...

Understanding the Biden Administration’s NPRM on “Adequate Consideration”

Understanding the Biden Administration’s NPRM on “Adequate Consideration”

And the Trump Administration’s Freeze This article is the latest installment of QuickRead articles on ESOP regulations. Specifically, it focuses on the request, and status thereof, ...

Estimating Lost Profits for a Self-Employed Business

Estimating Lost Profits for a Self-Employed Business

What are a Self-Employed Person’s Earnings? What are Their Profits? This article will discuss some of the unique factors relating to assessing lost profits for self-employed operat ...

Business Valuation in Shareholder Disputes

Business Valuation in Shareholder Disputes

Addressing the Value and Professional Standards Issues in the Engagement Resolving a shareholder dispute often requires determining the value of a shareholder’s interest in the bus ...

Valuing Daycare and Early Learning Centers

Valuing Daycare and Early Learning Centers

Common Practices in Florida, Value Enhancement Strategies, and Market Positioning How are day care and early learning centers valued? In this article, the author shares her thought ...

Unimpeachably Neutral Professional Judgment

Is AI the Death of Professional Judgment or its Reincarnation Only with careful oversight and the application of seasoned professional judgment can AI deliver results that are not only accurate but also defensible and unimpeachably neutral. This article in the Unimpeachable Neutrality Series explores the indi more ...

March 19, 2025

Legal Update: January 2025

Mancini v. UBS AG: Valuation of Collateral Pursuant to an Event of Default This article discusses the recent case of Mancini v. UBS AG, a case where UBS liquidated Plaintiff’s collateral following an event of default. The issue before the court was whether UBS AG acted arbitrarily when it liquidated Plaintiff more ...

January 29, 2025

Accounting Expert Witness Reliably Calculates the Quantum of Monetary Harm

The Court Assess Substantive and Procedural Advanced to Disqualify Expert Witness This article provides an in-depth review of a recent infringement, unfair competition and cybersquatting where Plaintiff sought disgorgement of profits. The case highlights procedural and substantive arguments advanced during li more ...

January 29, 2025

Leveraging Generative AI in Complex Investigations

Effective Use of AI in Complex Investigations Investigators need better ways to sift through vast quantities of data to find the information at the heart of the matter. This article examines a more efficient approach to complex investigations with Generative AI. The information in this article is intended to more ...

January 15, 2025

Detecting AI-Generated Content

How Forensic Accountants and Business Valuation Professionals Can Give AI a “Run for its Money” As AI proliferates, business valuation and forensic accountants will need to distinguish between human-authored and AI assisted/generated content. Significantly, AI generated content, as of the date of writing, is more ...

January 22, 2025

Highlights of the 2025 Medicare Physician Fee Schedule

The Failed “Doc Fix” The Centers for Medicare & Medicaid Services (CMS) released its finalized Medicare Physician Fee Schedule (MPFS) for calendar year (CY) 2025. The finalized fee schedule cut payments to physicians, and Congress declined to step in and mitigate the cuts in its last-minute legislation to more ...

February 05, 2025

Unimpeachably Neutral Professional Judgment

Is AI the Death of Professional Judgment or its Reincarnation Only with careful oversight and the application of seasoned professional judgment can AI deliver results that are not only accurate but also defensible and unimpeachably neutral. This article in the Unimpeachable Neutrality Series explores the indi more ...

March 19, 2025

Preparing for Sale

Financial Due Diligence Preparation and readiness for the sell-side process will contribute to maximizing the value of your company and mitigate the risk of surprises at the critical stages of the proposed transaction. The author shares what to expect in a sell-side engagement and what can be done to exit suc more ...

November 06, 2024

Differentiate Yourself by Taking a Stand Against Something in Our Industry

Take Up an Informed Contrarian View to Disrupt the Business Valuation Profession What frustrates you about our industry? Do you think your prospects, clients, and referral sources might feel the same way? What if you took a stand? What if you stood out by promising something different than the standard operat more ...

March 19, 2025

A Primer on Establishing Trusts and its Taxation

Grantor Trust—Living Trusts to Irrevocable Trusts and their Taxation This article provides the general rules which are applicable for many and sometimes almost every situation, but with taxes and legal issues there are very few absolutes and almost everything has exceptions. That is why competent and experien more ...

September 01, 2021

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