Implications of <i>Kirtsaeng</i> for the Future Protection of U.S. Patents

Implications of Kirtsaeng for the Future Protection of U.S. Patents

Copyright Protection and the “First-Sale” Exception In 1997 Supap Kirtsaeng, a citizen of Thailand, moved to the United States to study mathematics at Cornell University. He paid f ...

Managing Professional Liability Litigation Against Accounting Firms

Managing Professional Liability Litigation Against Accounting Firms

Part II of III This is Part II of a three-part series discussing the basic components of a professional liability lawsuit brought against an accounting firm and its partners and th ...

How to Conduct Due Diligence When Hiring a Forensic Expert

How to Conduct Due Diligence When Hiring a Forensic Expert

What to Ask and Look for When You Need a Forensic Expert In today’s legal environment, it is not sufficient to present unsubstantiated evidence. Many subject matter experts do not ...

Common Fraud Red Flags

Common Fraud Red Flags

“I Should Have Known!” When you hear the news that someone was just arrested for committing fraud at their work, it is usually accompanied by fellow employees or managers saying on ...

Selecting the Right Forensic Accountant

Selecting the Right Forensic Accountant

Can Effect the Outcome of a Case One of the most critical decisions practicing attorneys have to face is the selection of a forensic accountant. The specialized training and expert ...

Analyzing Lost Earning Capacity for the Self-Employed

Analyzing Lost Earning Capacity for the Self-Employed

Income of Partners and Owners of Pass-through Entities (Part II of II) This is the second part of a two-part article where the author discusses the methodology for assessing the lo ...

Analyzing Lost Earning Capacity for the Self-Employed

Analyzing Lost Earning Capacity for the Self-Employed

Income of Partners and Owners of Pass-through Entities (Part I of II) This is a two-part article where the author discusses the methodology for assessing the lost earning capacity ...

  • Impact of Inadequate Discovery

    in a Divorce Proceeding Not all is fair in love and war when it comes to the fight for business records within a matrimonial action. When one spouse i more ...

    September 14, 2016
  • Top Highlights

    NACVA’s Silver Anniversary Conference NACVA and the CTI’s 2016 Annual Consultants’ Conference held this past June in San Diego, CA was a spectacular a more ...

    July 27, 2016
  • Discounts for Lack of Marketability

    Consideration for Closely Held Securities—DLOM Theoretical Models (Part II of II) This article summarizes the factors (and the empirical evidence) tha more ...

    July 20, 2016
  • Discounts for Lack of Marketability

    Consideration for Closely Held Securities, Part I of II Valuation analysts may be asked to value closely held company securities for various reasons. more ...

    July 13, 2016
  • The Cost to Obtain Liquidity

    Studies in the Closely Held Company Valuation (Part II of II) In the first part of this two-part discussion, the author identified six transaction ris more ...

    June 08, 2016

Impact of Inadequate Discovery

in a Divorce Proceeding Not all is fair in love and war when it comes to the fight for business records within a matrimonial action. When one spouse is denied adequate discovery, his or her case can quickly begin to unravel. Usually, some records are available either because the spouse had some previous acces more ...

September 14, 2016

Proposed IRC Sec. 2704 Regulations Released

Valuation and Planning Impacts This article outlines the major provisions of the proposed regulations. If the proposed regulations are adopted in their current form, they only apply to transfers made after the final regulations are promulgated, and the most pervasive provisions of the proposed regulations, ap more ...

August 24, 2016

How to Conduct Due Diligence When Hiring a Forensic Expert

What to Ask and Look for When You Need a Forensic Expert In today’s legal environment, it is not sufficient to present unsubstantiated evidence. Many subject matter experts do not properly substantiate their findings. When hiring a subject matter expert, careful screening is crucial to choose an expert with s more ...

September 07, 2016

Common Fraud Red Flags

“I Should Have Known!” When you hear the news that someone was just arrested for committing fraud at their work, it is usually accompanied by fellow employees or managers saying one of two things. Either, “I never thought they were capable of stealing” or “I should have seen it coming.” Why do employers say t more ...

August 31, 2016

Selecting the Right Forensic Accountant

Can Effect the Outcome of a Case One of the most critical decisions practicing attorneys have to face is the selection of a forensic accountant. The specialized training and expertise of forensic accountants and the role they play, either as consultants or as expert witnesses, can make the difference in the f more ...

August 24, 2016

Stark Realities Continue

The Compensation-Productivity Nexus Affiliate employer agreements that do not involve designated health services may not be subject to Stark Law. However, where there is an ownership nexus—shared parent or direct subsidiary—between the hospital and affiliate employer, regulators may be able to find Stark Law more ...

March 09, 2016

Impact of Inadequate Discovery

in a Divorce Proceeding Not all is fair in love and war when it comes to the fight for business records within a matrimonial action. When one spouse is denied adequate discovery, his or her case can quickly begin to unravel. Usually, some records are available either because the spouse had some previous acces more ...

September 14, 2016

2014 Purchase Price Allocation Study

The 2014 Purchase Price Allocation Study by Houlihan Lokey is complete and available for you to download.  Included in this study is their review of public filings for merger and acquisition transactions, and shows how they analyzed the portion of purchase consideration allocated to tangible assets, intangibl more ...

December 16, 2015

Managing Professional Liability Litigation Against Accounting Firms

Part III of III This is Part III of a three-part series discussing the basic components of a professional liability lawsuit brought against an accounting firm and its partners, and factors a firm’s managing partner should consider before and during this type of litigation for utilizing applicable insurance co more ...

September 21, 2016

Book Review—Taxes and Value

The Ongoing Research and Analysis Relating to the S Corporation Valuation Puzzle What premium, if any, should S Corporations command? How reliable are the current models? How reliable is the evidence that supports the position of the leading U.S. Tax Court cases? What should valuation analysts and consultants more ...

January 20, 2016

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