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Researchers and Scholars Claim Tax Treaty Benefits
Many nonresidents who come to the United States as scholars, appeal to the Tax Court claiming benefits under a tax treaty. Three recent cases provide more ...
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States’ Deregulatory Push Threatens CPA Licensure
CPAs around the United States are raising alarms about a recent wave of deregulatory legislative proposals that are endangering the profession. While more ...
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How TIGTA Stymied and IRS Impersonation Scam
On Nov. 24, 2014, a woman named Diana received a menacing phone call in Hernando, Miss., a small city nestled in the northwest corner of the state. A more ...
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Third-Party Verification Requests
As a trusted adviser, a CPA is often the first resource clients turn to for many financial issues. While often these questions are in the context of a more ...
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What’s the Difference Between a Private and Public Blockchain?
Blockchain is forecast to transform many industries by providing fast, verifiable transfer and tracking. At its core, blockchain is a distributed ledg 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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Valuations that Literally Speak with Your Clients
Alexa Voice AI Makes Conversational Valuation Possible What if your valuation reports could have a two-way conversation with your clients? How would t more ...
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News You Can’t Use
SSFS 1 Announced at AICPA FVS Conference The AICPA just announced the upcoming Statement on Standards for Forensic Services (SSFS 1) engagements. In t more ...
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Exercising Due Professional Care
Obtaining Adequate Information in Small Business Valuations As valuation professionals, one of the challenges we face in valuing small businesses is t 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 ...
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Valuations that Literally Speak with Your Clients
Alexa Voice AI Makes Conversational Valuation Possible What if your valuation reports could have a two-way conversation with your clients? How would t more ...
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Flip Phone
and Communications If readers accept the premise that technology is here to stay, then the flip phone is our reminder of what can be lost without comp more ...
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Breaking Up Is Hard to Do
Five Signs That We Need to Part Ways With a Client How do we know when it’s time to cast off a client or referral source? In this article, Rod Burkert more ...
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 employing about 150,000 people in the United States and they manage and control some nine billion dollars in essentially cash revenues. This industry continues to gro more ...
Case Law Update
Conservation Easements, Attempts to Dissolve a NY LLC, and Valuation of Law Practice The U.S. Tax Court has issued a limited number of valuation cases this past summer. In this article, one U.S. Tax Court case presented is Harbor Loft Associates v. Commissioner. The case underscores that lessees cannot claim more ...
CVAs and Expert Witnessing
The Expert Witness Exchange In this article, the Expert Witness Exchange discusses expert witness employment opportunities for CVAs and how to get noticed by attorneys. 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 ...
The Due Diligence Imperative
Conclusion (Part Six of a Six-Part Series) The first installment of this six-part series set forth an overview of the due diligence imperative for valuation professionals, in the context of the Four Pillars of Healthcare Value, i.e., Reimbursement, Regulatory, Technology, and Competition. The second through f 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 ...
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 ...
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 ...
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 ...