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Microsoft Office: Excel’s Versatile CONVERT Function
Q. We receive Excel-based reports from our European operations with the daily temperatures of our electrical generators and other equipment recorded i more ...
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The Vital Tax Planning Tool Few Advisors Know
There’s an acronym few financial advisors are familiar with—but they absolutely should get to know. DAPTs, the abbreviation for self-settled domestic more ...
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As Planners Outgrow Their Roots, Hard Choices Lie Ahead
As the financial planning industry nears a fee-only, fiduciary world, we are finally outgrowing our profession’s roots—and for the better. In the pro more ...
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The Power of Saying No
Saying yes is killing your productivity. Chances are, you’ve agreed to take on a request from a colleague or client only to soon regret it because: y more ...
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What Amazon’s Flirtation with Checking Means for Wealth Management
Amazon is finally revealing its designs to enter the financial industry. Should advisors worry? There’s no immediate threat. But there is one detai more ...
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Chasing the Elusive Butterfly of Volatility
Accepting and Rejecting Data from Public Company Data Valuation analysts who, for whatever reason, eschew the publicly traded guideline company method more ...
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The SWS Group, Inc., Chancery Court Appraisal Decision
Fair Value Not Based on the Merger Price (Part II of II) This is the second of a two-part article (read part one here) that focuses on the SWS Group, more ...
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The SWS Group, Inc., Chancery Court Appraisal Decision
Fair Value Not Based on the Merger Price, Part I of II This is a two-part article that focuses on the SWS Group Inc. case and the interplay between me more ...
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Do Not Be Too Quick to Discount
A Discount for Controlling Interests This article examines studies and judicial decisions addressing the use of DLOMs where there are controlling, 100 more ...
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Business Valuations and the IRS: Five Books in One
Book Review by Michael D. Pakter, CPA, CFF, CGMA, CFE, CVA, MAFF, CA, CIRA, CDBV In this article, Michael D. Pakter, writes a brief review of Michael more ...
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Want a Better Practice?
Perform a File Autopsy! We live and die in/by our engagements. Bet you never thought of it that way. But really, tell me life isn’t just peachy when y more ...
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Top 3 Growth Strategies
For Accounting and Financial Services Firms In this article, Hinge presents its newest study of how professional services firms go to market—and for a more ...
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Why You Need an Elevator Pitch
And How to Create one The author discusses why one needs an elevator speech and how to prepare the elevator speech. If you have such a speech, how is more ...
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Become Entrepreneurial Within
Remaster the Employee Mindset The author discusses ways to engage staff and develop the inner-entrepreneurial spirit. more ...
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Absentee Ownership Technique
Refocus and Prioritize The author contends that almost every business owner or manager is an absentee owner or manager, regardless the amount of time more ...
Chasing the Elusive Butterfly of Volatility
Accepting and Rejecting Data from Public Company Data Valuation analysts who, for whatever reason, eschew the publicly traded guideline company method but who would like to use option models for various aspects of the valuation assignment, face a conundrum. All option models require, as an input, a volatility more ...
Case Law Update
Revenge Porn, Ugg, VirnetX, and Apple This case law highlights a number of patent, copyright, and business valuation cases litigated in the first quarter of 2018. The revenge porn case highlights a distressing but potential opportunity for litigation support professionals. The VirnetX v. Apple and Deckers Out more ...
Impeaching the Unimpeachable
My Testimonial Experience Prior to Taking the Witness Stand One unintended consequence of writing unimpeachably neutral expert reports is that often nobody wants to hear what you have left to say. After having spent nearly two years working as an expert witness, authoring an uncounted number of expert reports more ...
“Left of Bang”
Behavior Detection in Forensics The United States Marine Corps (USMC) has deployed behavior detection techniques for years, most recently in counterterrorism actions. Marines are taught the techniques during their Combat Hunter Course so that bad guys can be detected before they can do bad things. “Left of ba more ...
The Importance of Forensic Accounting
Analysis in Matrimonial Matters As forensic accountants, we may be called upon to determine the value of the marital estate. Frequently, we either receive an avalanche of documents or very few documents. How do we distinguish what is valuable versus what is not? Why is the information so important in our fore more ...
The Due Diligence Imperative
Healthcare Regulatory Environment (Part III of VI) In the March/April 2018 issue of The Value Examiner, the author underscores the importance of undertaking rigorous due diligence to better understand the regulatory burdens and operational risks notwithstanding efforts to repeal and replace. more ...
Application of the Sales Projection Method
In Measuring Trustee Breach of Fiduciary Duty Damages (Part II of II) The second part of this article focuses on the methodologies employed to quantify the economic damages when a fiduciary breach is claimed. more ...
Castle of Dreams
or a Ball and Chain In this article, the author discusses his views on how to value a funeral home. more ...
Want a Better Practice?
Perform a File Autopsy! We live and die in/by our engagements. Bet you never thought of it that way. But really, tell me life isn’t just peachy when you’re working on a fun/interesting/profitable case. And that life doesn’t just suck when you’re not. Wouldn’t it be nice to have more peaches? In this article, more ...
How is the Section 199A Deduction determined?
Underlying Policy Identified The pass-through entity, that legal entity structure that has given valuators consternation over the years, is back in the news thanks to the Tax Cut and Jobs Acts (TCJA) signed into law at the end of 2017. According to the Joint Commission on Taxation, business owners filed 35.3 more ...