Persuasion

Persuasion

Effective Opening Statements in Mediation What is an effective opening statement? How does one prepare such a statement? In this article, Nancy Neal Yeend, an experienced mediator, ...

The Objective Case for a Key Person Discount

The Objective Case for a Key Person Discount

Apply the Key Person Discount Is there any evidence that a key person discount exists? In this article, Steven Egna, shares his views on the subject matter and provides an illustra ...

Unimpeachable Neutrality

Unimpeachable Neutrality

How to Silence the Hired Gun While evidentiary rules and ethical codes issued by professional bodies like the NACVA and AICPA prohibit accounting and valuation experts from taking ...

Revisiting Modeling

Revisiting Modeling

For Calculating Future Lost Profits Robert Dunn and Everett Harry published their oft cited Modeling and Discounting Future Damages in 2002. The article laid out the process for as ...

The Asset-Based Valuation Approach

The Asset-Based Valuation Approach

The Adjusted Net Asset Value Method This discussion is the fifth part in a series regarding the asset-based business valuation approach. Previous discussions described the theory a ...

The Asset-Based Valuation Approach

The Asset-Based Valuation Approach

Asset Accumulation Illustrative Example The previous discussion in this series, part III, described the typical methodology and application of the asset accumulation (AA) method of ...

Changing the Workplace Narrative

Changing the Workplace Narrative

Assess Change, Communication, Control, and Emotions before Implementing Changes Exploring change, communications, control issues, and emotions is often the best way to begin to und ...

The Objective Case for a Key Person Discount

Apply the Key Person Discount Is there any evidence that a key person discount exists? In this article, Steven Egna, shares his views on the subject matter and provides an illustration of the statistical basis for supporting such a discount. more ...

April 12, 2017

Tax Court Issues Supplemental Opinion in Estate of Giustina v Commissioner

Moving Forward when Valuing Asset-Intensive Operating Companies In this article, Heidi Walker, the author, revisits the Tax Court and Ninth Circuit’s unpublished decision in Estate of Giustina and the Supplemental Memorandum Opinion issued by the U.S. Tax Court this past year. more ...

April 12, 2017

Unimpeachable Neutrality

How to Silence the Hired Gun While evidentiary rules and ethical codes issued by professional bodies like the NACVA and AICPA prohibit accounting and valuation experts from taking an advocate position, the adversarial nature of the U.S. legal system creates a market which at times demands a “hired gun” expert more ...

April 05, 2017

Common Fraud Red Flags

“I Should Have Known!” When you hear the news that someone was just arrested for committing fraud at their work, it is usually accompanied by fellow employees or managers saying one of two things. Either, “I never thought they were capable of stealing” or “I should have seen it coming.” Why do employers say t more ...

August 31, 2016

The Value of Using the Services of a Forensic Accountant in Legal Matters

Engage and Assist Legal Counsel It is critical that the right person with the right expertise, training, and background be selected. This article will describe the various areas of specialization in which a forensic accountant performs, how counsel should select the right professional for the job, and the ben more ...

February 15, 2017

Physician Practice Acquisitions

Deal Structuring and Workforce in Place Considerations Under IRC and Stark Law What complications arise when two separate transactions are used to structure an asset sale of a physician practice? The key to compliance is to hit a reasonable middle ground under somewhat competing frameworks, and carefully draf more ...

January 04, 2017

Persuasion

Effective Opening Statements in Mediation What is an effective opening statement? How does one prepare such a statement? In this article, Nancy Neal Yeend, an experienced mediator, shares the steps and processes that lead to an effective opening statement and how that statement can lead to resolution of dispu more ...

April 19, 2017

Preparing For the Sale of Your Business

Negotiating, Structuring, and Reaping the Reward The authors share their views on what business owners should consider doing in anticipation of selling their business. The authors also share structuring considerations to close the transaction and reap the reward. more ...

January 25, 2017

Book Review—Taxes and Value

The Ongoing Research and Analysis Relating to the S Corporation Valuation Puzzle What premium, if any, should S Corporations command? How reliable are the current models? How reliable is the evidence that supports the position of the leading U.S. Tax Court cases? What should valuation analysts and consultants more ...

January 20, 2016

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