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Sec. 965 Transition Tax Penalty Relief Issued
The IRS announced relief from late-payment penalties and that it will allow late elections for taxpayers subject to the new Sec. 965 transition tax on more ...
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Is Diversity the Key to the Succession Plan Challenge?
Some wealth management firms are finding that solutions to two of the industry’s big stumbling blocks—succession planning and diversity—may be intertw more ...
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Four Ways to Jump-Start the Career You Really Want
If you are on a quest to find the career of your dreams, look no further. Take control of your career with these four tips from Mark Astrinos, CPA, P more ...
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Don’t Get Ripped Off! What You Need to Know About Elder Financial Fraud
Elder financial fraud happens "at an alarming rate" and is often perpetrated by relatives, said Ted Sarenski, CPA, PFS. Protect against elder financi more ...
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Interested in Working with Millennials? Start with ETFs
Advisors failing to embrace ETFs will miss out on the next generation of clients. While only 42% of millennial investors say their portfolios current more ...
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The Unimpeachable Standard—One Voice Cannot Harmonize with Itself
Business Valuation Comparison Charts A quartet of present and former Standards Board chairs for the National Association of Certified Valuators and An more ...
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Business Valuation with Odds
Odds as a Financial Ratio in Business Valuation Theory Every business transaction involves a bet of sort. This is also evidenced in the price of put a more ...
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The Discount Period for the Terminal Value
Is Not Debatable This article explains why the undiscounted terminal value as of a future date must be discounted back by (a) N – 0.5 years when the t more ...
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Official and Unofficial Rules of Engagement with the IRS
Mike Gregory Discusses the Newly Released Five in One Book on Business Valuations and the IRS In this article, Michael Gregory provides some thoughts more ...
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The Impact of the Tax Cuts and Jobs Act
On Business Valuations The Tax Cuts and Jobs Act (TCJA) changes many aspects of how business analysts perform valuations. Upon passing of the TCJA, Ji more ...
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Referral Marketing
Our Top Seven Ideas for Accounting and Financial Services The author discusses findings from a Hinge Research Institute (HRI) conducted with 523 profe more ...
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How Referral Marketing Has Changed
and Why It Matters! Referral marketing has dramatically evolved over recent years and, if your firm has not adopted new tactics and strategies, you ma more ...
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Accounting and Financial Services Firms’
Top 5 Business Challenges The author discusses the top five business challenges identified by professional accounting and financial services firms, an more ...
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Selling Yourself
Tips for Marketing Your Skills and Services Whether you are just starting your career, considering going out on your own, or expanding your business, 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 ...
The Unimpeachable Standard—One Voice Cannot Harmonize with Itself
Business Valuation Comparison Charts A quartet of present and former Standards Board chairs for the National Association of Certified Valuators and Analysts (NACVA) were on hand to harmonize about valuation standards during the 2018 NACVA and the CTI’s Annual Consultants' Conference at Caesars Palace in Las V more ...
Unique Circumstances When Calculating Lost Profits
Reliability of Client’s Data This article discusses how experts can handle the unique situation of receiving unreliable data. Litigation and appraisal literature will be reviewed as will the author’s handling of unreliable data in a recent lost profits case. In the end, warning signs will be reviewed to alert 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 k 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
Competition (Part Four of a Six-Part Series) The first part of this six-part series provided an overview of the due diligence imperative for valuation professionals, in the context of the Four Pillars of Healthcare Value, i.e., Reimbursement, Regulatory, Technological, and Competitive environments. The second more ...
Was the Showboat Closed to Steal Customers?
Critiquing the Examiner’s Decision This is the final installment of the four-part series highlighting some of the key investigation issues and findings of the Examiner’s report. In this article, the author explores the claim that CEC inappropriately elected to close the Showboat Atlantic City casino and diver 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 ...
Referral Marketing
Our Top Seven Ideas for Accounting and Financial Services The author discusses findings from a Hinge Research Institute (HRI) conducted with 523 professional services firms regarding why firms do not get more referrals. One interesting finding was why firms do not get more referrals. HRI found that in 72% of 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 ...