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ESOP Implementation Considerations
A Leverage ESOP versus a Non-Leverage ESOP An employee stock ownership plan (ESOP) is a qualified retirement plan that allows employees to hold equity more ...
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Legacy Payments
Miscalculations and Entitlement Traps? What exactly is a “Legacy Payment”? Legacy Payments are those payments made to the prior generation when the ne more ...
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Now What?
Thinking Through the Valuation Implications of COVID-19 As business valuation professionals, we are required to project the economic future of a busin more ...
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The Valuation Impact of Using the Wrong Leverage Ratio to Unlever Betas
Recognize and Avoid Substantial Valuation Differentials One of the critical inputs in the capital asset pricing model (CAPM) is beta. In practice, the more ...
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Impact of COVID-19 to Global Business Valuation and Appraisal
On April 8, 2020, the American Society of Appraisers (ASA), CBV Institute, Global Association of Certified Valuators and Analysts (GACVA), National As more ...
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The Intersection of Advocacy and Financial Forensics
The Role of the Expert in 21st Century Dispute Resolution—A Recovering Judge’s Perspective As technology evolves, the role of the expert and the inter more ...
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Money Laundering
In More Ways Than One It seems every few months we read about a financial institution involved in a money laundering scandal. The bank typically agree more ...
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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 r 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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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 reg more ...
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Your Secret Weapon
Target Market Research Why do some professional services firms grow faster than others? The 2020 High Growth Study provides insights on this topic—and more ...
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Pricing
Are You Discounting or Negotiating? Are you discounting your project price? Negotiating the project’s price? Are these acceptable in the current econo more ...
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Lessons from the High Growth Accounting and Financial Services Firms
Four Key Differentiators that Lead to Success Hinge Research Institute conducted a study that involved 230 accounting and financial services firms. Th more ...
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Five Forces Influencing Your BVFLS Marketing in 2020
Opportunities Available to Drive Revenue and Remain Relevant Q1 2020 is already in the books. If you are thinking about your practice development goal more ...
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Does the Rainmaker Model Still Work?
Relevance and Alternate Approaches to Succeed Traditionally, accounting and financial services organizations have relied on their firms’ partners to “ more ...
ESOP Implementation Considerations
A Leverage ESOP versus a Non-Leverage ESOP An employee stock ownership plan (ESOP) is a qualified retirement plan that allows employees to hold equity in the sponsor company that employs them. There are various strategies that may be considered when the sponsor company forms an ESOP. One important structural more ...
Intangibles in a Transfer Pricing Context
Reflections on the Ninth Circuit’s Decision in Amazon.com, Inc. v. Commissioner What is included when valuing intangibles assets for transfer pricing purposes? This is an issue that was addressed once by the U.S. Tax Court and more recently, the Ninth Circuit Court of Appeals. In a unanimous decision by the U more ...
Some Trends
Expert Witness Industry Revenues IBISWorld, an economic and industry source used by valuation and damages professionals, issues an economic report on the expert witness industry. In this article, Michael Pakter, an expert, discusses industry revenue trends—which are mixed—and also how that may affect current more ...
The Intersection of Advocacy and Financial Forensics
The Role of the Expert in 21st Century Dispute Resolution—A Recovering Judge’s Perspective As technology evolves, the role of the expert and the interplay between experts and the judiciary will evolve. This change is already underway. In this article, QuickRead presents the presentation made by Retired Judge more ...
Small Business Valuations
Using Forensic Accounting Valuing the small business is how most valuators earn their living. These small businesses pose as much issues to valuation professionals as they do for tax, accounting, and legal professionals by providing these entities with advice. The issues are wide-ranging, and the purpose of t more ...
Valuation of Ambulatory Surgery Centers
Technology (Part V of V) As noted in the first installment of this five-part series, an ambulatory surgery center (ASC) is a distinct entity that primarily provides outpatient surgical procedures to patients who do not require an overnight stay after the procedure. ASCs typically provide relatively uncomplica more ...
How to Survive an Effective Cross-Examination
Skillsets Needed to Excel as an Expert During Cross-Examination For those financial experts awaiting their first opportunity to testify, as well as for those not certain of their skillsets, the author shares his tips on how to be impressive on the witness stand. As an attorney-CPA credentialed in business val more ...
Adding Growth to Exit Planning
Observations of Needs of Boomer Owners as the Exit Tsunami Begins Readers serving as advisors to privately held business owners stand in the position of being the authority when it comes to topics such as growth and exit planning. This QuickRead article is written to share the research on the privately held b more ...
Your Secret Weapon
Target Market Research Why do some professional services firms grow faster than others? The 2020 High Growth Study provides insights on this topic—and on the impact of doing original research about one’s target audience. The author in this article shares the value of target marketing. Why do some professional more ...
Tax/Personal Financial Planning
Avoid Traps with a Timely Appraisal New basis-consistency requirements make defensible valuations of inherited property even more important. Informed taxpayers are aware that only the wealthiest individuals should have concerns about the federal estate and gift tax, for gifts given and decedents dying in 2018 more ...
