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Valuation Concerns Mark Southern Capital Forum: Are VC Trends the Canary in the RIA Coal Mine?

The annual Southern Capital Forum sponsored by Mercer Capital brought to light several interesting comments.  Matthew Crow, President of Mercer Capital, looks at some of these dealing with stretched valuations. To read more about the results of this report in the Mercer Capital's Financial Reporting Blog, click: Valuation concerns mark Southern Capital Forum: Are VC trends the canary in the RIA coal mine?  ...

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Proposed Rules Govern Taxation of Gifts and Bequests from Covered Expatriates

The IRS issues long-awaited rules on taxation of gifts and bequests from covered expatriates.  Sally P. Schreiber, Journal of Accountancy senior editor, discusses the recently proposed regulations and what’s to be expected. To find out more on the AICPA’s article, click: Proposed rules govern taxation of gifts and bequests from covered expatriates. ...

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Breaking the Barriers of Estate Planning Fatigue

Push past estate planning fatigue and build a better relationship with your clients and their descendants.  Many advisors find difficulty and obstacles when guiding their clients through this process.  Kimberly Bernatz, Senior Vice President and Director, Wealth Management Advisory Services, First American Trust, FSB, walks you through some important steps to keep in mind when developing an estate plan.  To ...

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To Cite or Not to Cite?

Thoughts From the Field on Whether to Cite Legal Precedent in a Report Should a valuation analyst include legal citations in a report? Calculation engagement? In this article, Peter Agrapides, MBA, CVA, shares his thoughts on that question. ...

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How Social Media Impacts Business Development

Not all Social Networks Are Created Equal Has your firm embraced social media? Be ready! The days of ignoring social media are long gone. Professional services firms looking to accelerate their growth need to embrace social media and dedicate the resources needed to create a strategy, implement it, and track it. In this article, the author presents research on the impact and value of social media to profess ...

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In the Eye of the Beholder: Increasing SEC Scrutiny of Public Company Fair Value Marks

The SEC is casting an eye to examine public company filings.  Samantha Albert, Senior financial analyst with Mercer Capital, looks at how their tools have been successful thus far. To read more about the results of this report in the Mercer Capital's Financial Reporting Blog, click: In the Eye of the Beholder: Increasing SEC Scrutiny of Public Company Fair Value Marks. This article is republished from Merce ...

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Deflategate, Binkygate & Disclosing Open Tax Years

The AICPA's Center for Plain English Accounting conducted an investigation into the applicability of the disclosure requirement of open tax years associated with the Financial Accounting Standards Board's Interpretation No. 48, Accounting for Uncertainty in Income Taxes.  Robert Durak, Director- Center for Plain English Accounting, American Institute of CPAs, discusses a CPEA investigation into the matter. ...

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Promote Opportunity

Demonstrate Leadership to Get Ahead Training leaders means developing a partnership between the employer and employees. This involves both bottom line and business metrics, as well as behavioral and team building skills. The issues related to soft skills such as behavioral and team-building skills are explored in depth in Mike Gregory’s book, The Servant Manager, 203 tips from the best places to work in Ame ...

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Estate of Giustina v. Commissioner

Tax Controversy Insights In matters argued before the U.S. Tax Court, valuation professionals are frequently asked to provide opinions related to the value of closely held businesses and of fractional ownership interests in closely held businesses. This discussion relates to a recent appeal of a U.S. Tax Court decision involving such valuation issues. The case in question is Natale B. Giustina v. Commission ...

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Unicorn Valuations: What’s Obvious Isn’t Real, and What’s Real Isn’t Obvious

Unicorn valuations are not directly comparable to public company valuations.  Travis Harms, leader of Mercer Capital’s Financial Reporting Valuation Group, looks at how the numbers could potentially be misleading. To read more about the results of this report in the Mercer Capital's Financial Reporting Blog, click: Unicorn Valuations: What’s Obvious Isn’t Real, and What’s Real Isn’t Obvious.  This article i ...

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The Return of Zero-Base Budgeting

Is Zero-Base Budgeting (ZBB) making a comeback and will it stick around this time?  Matt Fitzpatrick and Kyle Hawke for McKinsey, examine five key elements of success and share their tips for a new beginning. To find out more on the McKinsey and Company’s article, click: The return of zero-base budgeting. ...

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Treatment of Selling/Employee Shareholder

Transition Period Payments After a Business Acquisition Owner’s of closely held businesses will usually be required to remain active in the business after the same is sold. This article examines two key questions related to such post-transaction transition payments: (1) how much should the buyer pay to the sellers for these transition period services, and (2) how should these transition period payments be s ...

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The Utilization of the Market Approach

In Appraising Outpatient Enterprises Healthcare related outpatient enterprises provide services that do not require hospital admission and may be performed outside the premises of a hospital. Similar to valuation of any business, valuations of outpatient enterprises should include consideration of the three general approaches to valuation (i.e., the income approach, the market approach, and the asset/cost a ...

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Look Before You Leap: Evaluating a Section 83(b) Election

Do you and your employees know how to get the most tax savings when choosing a benefit election?  Sujan Rajbhandary, senior member of Mercer Capital’s Financial Reporting Valuation Group, discusses an IRC Section 83(b) election and what’s considered in making this choice. To read more about the results of this report in the Mercer Capital's Financial Reporting Blog, click: Look Before You Leap: Evaluating a ...

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Moving from CFO to CEO: A Half Brainer

Is transitioning into the CEO position all in your head?  Or are there many intricacies involved you may not have thought of?  Author David McCann for CFO Publishing, looks at Gary Burnison to share his views and his compelling narrative on the topic. To find out more on the CFO’s article, click: Moving from CFO to CEO: A Half Brainer. ...

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Going Mobile

Are you tired of the office?  Do you pine for the day you’ll have more time to see the country?  Well, Rod Burkert and his wife Amy have it figured out.  Cheryl Meyer, freelance writer, interviews the Burkerts to find out how they’ve made going mobile work for them. To find out more on the Journal of Accountancy's article, click: Going mobile. ...

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