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Why the Market for Advisors has Never Been Better
Cerulli Associates estimates that there are just over 300,000 advisors in the U.S. This number has caused some hand-wringing in our industry—and, I’d more ...
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Tax Traps for Divorcing Clients
The surprise split of Amazon CEO Jeff Bezos and his wife MacKenzie puts advisors on alert: Are you prepared with appropriate retirement and tax advice more ...
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74% of Users Don’t Know Facebook Records Their Ad Preferences
Facebook has been in the news quite a bit for its ad targeting over the past year, most notably with reports that the now-defunct Cambridge Analytica more ...
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Proposed Rules Would Exempt Corporate U.S. Shareholders from Sec. 956
The IRS issued proposed regulations that Sec. 956, which requires an income inclusion by U.S. shareholders of controlled foreign corporations (CFCs) t more ...
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19 Trends to Watch in 2019
Macroeconomic trends and matters of convenience will move advisors, assets, and markets this year in the ever-changing wealth management space. To rea more ...
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Using a Non-Beta-Adjusted Size Premium in the Context of the CAPM Will Likely Overstate Risk and Understate Value
Measuring the Relative Performance of Small Stock vs. Large Stock and the Cost of Equity Roger Ibbotson and James Harrington discuss two different way more ...
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Residency and Domicile Determinations
for State Income Tax Purposes How will the SALT limits impact growth? Demographic trends? In this article, the author looks at current data, considers 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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How to Build Your E-mail
List from Scratch Last month, I wrote about the hazards of being a digital sharecropper and the benefits of reaching your leads, prospects, clients, a more ...
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Optimizing Your Web Copy
Step-by-Step With increasing competition in the accounting field, you want to ensure that clients and prospects can easily find your content through s 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 ...
Using a Non-Beta-Adjusted Size Premium in the Context of the CAPM Will Likely Overstate Risk and Understate Value
Measuring the Relative Performance of Small Stock vs. Large Stock and the Cost of Equity Roger Ibbotson and James Harrington discuss two different ways of measuring the relative performance of small stocks versus large stocks in this article: (i) the “small stock premium” and (ii) the “beta-adjusted size prem more ...
Case Law Update
February 2019—U.S. Tax Court on Valuation of Conservation Easements and Expert Testimony The U.S. Tax Court issued two valuation decisions in late December 2018 that may be of interest to QuickRead readers. The opinion is 116 pages long and delves into what is a qualified real property easement that qualifies more ...
Expert Witness Exchange: Expert Beware
Liability Claims May Follow In this article, the Expert Witness Exchange (EWE) discusses expert witness liability exposure. Expert witnesses provide a great service to our court system in the United States, as well as in many other countries around the world. They are often sought out by attorneys to offer th more ...
Ownership, Specificity, and Brevity
(OSB) The OSB technique is indispensable to establish veracity when hearing or reading questions and answers, such as deposition transcripts, expert report content and even daily conversation. You can (and should) use the OSB mnemonic in most of your public and private communications, including if you provide 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 ...
Private Equity Investments in the Healthcare Industry
Introduction: The Fundamentals of Private Equity (Part I of III) Why is private equity becoming increasingly involved in the business of healthcare? How will their involvement affect the delivery of services? This first installment of a three-part series will describe the fundamentals of the private equity in more ...
The Evolving Landscape
of Patent Litigation Damages In the last 18 months, we have seen numerous decisions which will likely have a dramatic impact on the landscape of patent litigation damages. Two of the most impactful decisions, Apple v. Samsung and WesternGeco v. Ion Geophysical, made their way to the United States Supreme Cour 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 ...
How to Build Your E-mail
List from Scratch Last month, I wrote about the hazards of being a digital sharecropper and the benefits of reaching your leads, prospects, clients, and referral sources with your platform—like a newsletter or blog. But first you must have a list of people to send it to, and several of you asked how I got sta 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 ...
