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Preparing for an Unexpected SEC Audit
Preparing for an audit by the Securities and Exchange Commission can be a significant undertaking for a small firm. During stressful times such as thi more ...
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Another Crack in Bankruptcy Protection for Clients
Retirement assets received in a divorce settlement may be available to creditors, a federal court has ruled. The decision may have far-reaching conseq more ...
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Apple Hopes iOS Update Will Help Overturn Costly iPhone Sales Ban in China
Apple is rushing to release an iOS update in China to resolve potential infringement of Qualcomm patents. The news follows a report stating that a Chi more ...
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Trim Tax Tabs with These Year-End Moves: Tax Strategy Scan
With the year coming to a close, Kiplinger offers last-minute tips for retirees to enhance their tax savings this year. Clients nearing retirement wil more ...
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Advisor Shortage? What Advisor Shortage?
Excuse me, did Todd Thomson just say there too many financial advisors, not too few? Puncturing one of the RIA industry’s most widely-accepted axioms, more ...
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Valuation of Ambulatory Surgery Centers
In an Era of Reform (Part I of II) As demand for healthcare services continues to grow, the site at which these services are performed is experiencing more ...
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A Valuation Practitioner’s Musings
on Corporate Income Taxes What corporate tax rate should valuation practitioners use going forward given the current environment? Despite corporate ra more ...
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Case Law Update
December 2018—U.S. Tax Court on Qualified Appraisals and Gill v. Gill, Minnesota’s Supreme Court Rules on the Status of Earn-Outs in Dissolution Cases more ...
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The Growth, Development, and Difficulties
of the Current Marijuana Business (Part II of II) In November of 2018 there are some 28 thousand marijuana/cannabis businesses in operation and employ more ...
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The Growth, Development, and Difficulties
of the Current Marijuana Business (Part I of II) In November of 2018, there are some 28,000 marijuana/cannabis businesses in operation, employing abou more ...
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Are You a Modern-Day Digital Sharecropper?
Or, Why Aren’t You Hosting Your Own Content? (Part I of III) Many of us create content for, and market on, social media platforms—like LinkedIn, YouTu more ...
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Writing a Blog Post
In Nine Easy Steps You have probably heard how helpful it can be to write blogs, either for yourself or your valuation and accounting firm. If you hav more ...
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The Expert Witness Exchange: Car Rentals, $16 Million
and an Expert Witness While there are hundreds of Daubert decisions issued every week, only a few go a long way in shaping the way experts are screene more ...
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The Pink Elephant in the Courtroom
Un-Impeaching Opinions of Calculated Values Valuation or calculation? That is the question asked, answered, and argued by judges, experts, lawyers, an more ...
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Five Steps
to Your Differentiation Strategy Among executives in the accounting and finance firms, creating and implementing a relevant differentiation strategy c more ...
Valuation of Ambulatory Surgery Centers
In an Era of Reform (Part I of II) As demand for healthcare services continues to grow, the site at which these services are performed is experiencing a simultaneous transformation from the inpatient (e.g., hospital) setting to the outpatient setting. This transformation is being driven by factors such as: (1 more ...
Case Law Update
December 2018—U.S. Tax Court on Qualified Appraisals and Gill v. Gill, Minnesota’s Supreme Court Rules on the Status of Earn-Outs in Dissolution Cases The U.S. Tax Court issued two valuation memorandums in September and October 2018. Each memorandum serves as a reminder of the importance of attaching a qualif more ...
The Daubert Standard’s Impact
on Expert Witness Testimony Expert witness testimony has played a vital role in both criminal and civil trials in the United States. Testimony from expert witnesses constantly helps judges and jurors reach conclusions in controversial and complex cases. Therefore, the Daubert Standard is important to know and more ...
The Pink Elephant in the Courtroom
Un-Impeaching Opinions of Calculated Values Valuation or calculation? That is the question asked, answered, and argued by judges, experts, lawyers, and industry thought leaders apropos to whether a calculation of value can be used in litigation. The answer echoed throughout courtrooms across America thus far 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 ...
Valuation of Ambulatory Surgery Centers
In an Era of Reform: Value Drivers (Part II of II) As stated in Part I of this II-part series, as the demand for healthcare services continues to grow, the site at which these services are performed is experiencing a simultaneous transformation from the inpatient (e.g., hospital) setting to the outpatient set more ...
The Daubert Standard’s Impact
on Expert Witness Testimony Expert witness testimony has played a vital role in both criminal and civil trials in the United States. Testimony from expert witnesses constantly helps judges and jurors reach conclusions in controversial and complex cases. Therefore, the Daubert Standard is important to know and 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 ...
Are You a Modern-Day Digital Sharecropper?
Or, Why Aren’t You Hosting Your Own Content? (Part I of III) Many of us create content for, and market on, social media platforms—like LinkedIn, YouTube, Facebook, and Twitter. The questions are: Is this a dangerous practice? And if so, what should we be doing instead? Many of us create content for, and marke 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 ...