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Engagement Letter Stories—When They Hurt and When They Worked
As a risk management professional at CNA, professional liability insurance carrier for nearly 25,000 CPA firms, I am often asked if engagement letters more ...
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New Tax Law, More Business for Financial Advisors
Soon after President Trump signed the bill, some wealthy clients who owned businesses needed to know if they could save on taxes by buying manufacturi more ...
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FASB Addresses Stranded Income Tax Effects of New Tax Law
Under the new FASB rules, financial statement preparers are provided an option to reclassify stranded tax effects within accumulated other comprehensi more ...
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How AI, Blockchain, and Automation Will Reinvent Accounting
The accounting profession sits on the cusp of unprecedented change. Transformative technologies will reshape virtually every corner of the accounting more ...
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Ten Key Findings: Sexual Harassment in the Professional Workplace
This article highlights a broad, industrywide study of the impact and implications of sexual harassment across professional communities, including ban 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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Transferring Closely Held Company Equity
To a Key Employee—Part II of II In this second part, the author provides readers an illustration of the decision-making and allocation issues. These i more ...
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Transferring Closely Held Company Equity
To a Key Employee—Part I of II The author encourages, as a starting point, owners of a closely held company to consider numerous issues with regard to more ...
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Practical Advice on Rebutting and/or Defending a Valuation Report
While valuation may generally be part art and part science, rebutting and/or defending a valuation introduces additional types of art and science. The 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 ...
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Signature Content
What it is, How it Can Help You, How to Get Started The author discusses the purpose and value of signature content. more ...
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Book Review
The Business Valuation Bench Book by William J. Morrison and Jay E. Fishman In this article, Ed Mendlowitz provides readers a review of William J. Mor more ...
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% ownership interests, followed by review of a recent client assignment that illustrates the importance of being well versed with the valuation theory in this a 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 Reimbursement Environment, Part II of VI In the January/February 2018 issue of The Value Examiner, the author provides readers with an overview of the U.S. healthcare reimbursement system and details the due diligence process as it relates to reimbursement. This brief article is an excerpt, which i more ...
Federal Circuit Provides Guidance
On Patent Damages and Apportionment In two recent cases, the U.S. Court of Appeals for the Federal Circuit provided important guidance when applying apportionment principles to calculate reasonable royalty damages. See Finjan, Inc. v. Blue Coat Systems, Inc., 879 F.3d 1299 (Fed. Cir. 2018); Exmark Mfg. Co. v 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 ...
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 that working? 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 ...