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EY to Scrap Final One-to-One Interviews
The Big Four firm announced that it will drop the final interview stage of its student recruitment process and replace it with an assessment event. To more ...
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IRS, per-diem, deductible, TCJA, taxpayer, Sec 274
Business travelers who incur expenses while traveling away from home have new per-diem rates to use in substantiating certain of those expenses. The n more ...
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Meals Continue to be Deductible Under New IRS Guidance
The IRS issued guidance clarifying that taxpayers may generally continue to deduct 50% of the food and beverage expenses associated with operating the more ...
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IRS Issues Proposed Regs for GILTI Inclusions
The IRS proposed new rules under the global intangible low-taxed income (GILTI) provision (Sec. 951A) added by the Tax Cuts and Jobs Act. Sec. 951A re more ...
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New to Planning? How to Add Value at Your Firm
One of my favorite mantras for support advisors is this, “Details are your responsibility.” In the financial planning field, great plans live and die more ...
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Back to Basics
Be a Trusted Advisor Valuation analysts are in a unique position to help their clients. Most business owners have never looked at their business the w more ...
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The Due Diligence Imperative
Conclusion (Part Six of a Six-Part Series) The first installment of this six-part series set forth an overview of the due diligence imperative for val more ...
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Overview of Fair Value Considerations in Business Combinations
Bargain Purchase Transactions This article summarizes the fair value measurement guidance and financial accounting considerations in business combinat more ...
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Trump Signs Dodd-Frank Regulatory Rollback
A Member’s Perspective and Hope In this article, Professor H. Charles Johnson shares his views on CHOICE Act and Dodd-Frank Act rollback. The author s more ...
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Buyers and Sellers Can Benefit from Use of Earnouts
Must Know Accounting Rules Earnouts are often used in transactions to bridge the gap between what a buyer is willing to pay up front and what a seller more ...
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Breaking Up Is Hard to Do
Five Signs That We Need to Part Ways With a Client How do we know when it’s time to cast off a client or referral source? In this article, Rod Burkert more ...
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Seven Effective Differentiators
For Financial Services Firms Finding ways to differentiate your firm from competitors may be one of the most vexing challenges you can face. After all more ...
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What Competitive Differentiation Means
And Why it Should Matter to You What does differentiation really mean? How does differentiation really work? How is differentiation properly implement more ...
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Getting Paid More than the Competition
Industry Experience and Value-Added Tips In this article, the author discusses how one may go about distinguishing his or her firm from other competit more ...
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Developing a Customized
Referral Marketing Strategy The author discusses how professionals should go about creating a customized referral marketing strategy. It begins by cho more ...
Back to Basics
Be a Trusted Advisor Valuation analysts are in a unique position to help their clients. Most business owners have never looked at their business the way a valuation professional does. If the valuation analyst does a yearly check-up or checks in with their clients but does not include a discussion or a strateg more ...
Case Law Update
Conservation Easements, Attempts to Dissolve a NY LLC, and Valuation of Law Practice The U.S. Tax Court has issued a limited number of valuation cases this past summer. In this article, one U.S. Tax Court case presented is Harbor Loft Associates v. Commissioner. The case underscores that lessees cannot claim more ...
Expert Witness
E&O Coverage Through the Expert Witness Exchange In this article, the Expert Witness Exchange discusses a relationship it has established with Lockton Affinity, LLC to develop the Expert Witness Exchange Group Insurance Program so it can provide exchange members with the option to obtain low cost, profess more ...
Advice to the Board
Knowing the Business is Critical to Effective Risk Oversight In this article, the author shares excerpts of a speech he presented to board members regarding the importance of managing risk and sources of risk. 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
Conclusion (Part Six of a Six-Part Series) The first installment of this six-part series set forth an overview of the due diligence imperative for valuation professionals, in the context of the Four Pillars of Healthcare Value, i.e., Reimbursement, Regulatory, Technology, and Competition. The second through f more ...
Overview of the But For Investment Portfolio
To Measure Trustee Breach of Fiduciary Duty Damages The but for investment portfolio is a tool that damages analysts utilize to estimate economic damages when there is an allegation of a breach of fiduciary duty with regard to the management of an investment. In its simplest form, the but for investment portf more ...
Overview of Fair Value Considerations in Business Combinations
Bargain Purchase Transactions This article summarizes the fair value measurement guidance and financial accounting considerations in business combinations—and specifically, in bargain purchase transactions. This discussion also describes the principles of acquisition accounting as they relate to fair value me more ...
Breaking Up Is Hard to Do
Five Signs That We Need to Part Ways With a Client How do we know when it’s time to cast off a client or referral source? In this article, Rod Burkert shares five tell-tale signs that suggest it is time to have a break-up talk. 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 ...