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Why Your Employee Performance Ratings Are Hurting Your Organization

Why Giving Employees Numerical Ratings can be Harmful Giving employees numerical ratings can cause negative emotions and can cause highly rated employees to become complacent, writes Ann Latham, founder of the consulting company Uncommon Clarity.  These grades also tend to be subjective, with some managers practicing grade inflation and others refusing to give anyone the highest possible score. To read the ...

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Expectations for Current Quarter’s Earnings are Rapidly Deteriorating

Most Companies' Guidance for Q1 Has Been Negative The first quarter of 2016 could be a rough one based on the earnings guidance that companies have released so far.  Of the 72 S&P 500 companies that have provided guidance, 81% have offered negative guidance.  Ciara Linnane, MarketWatch editor, discusses the issue. To read the full article in MarketWatch, click: Expectations for Current Quarter’s Earning ...

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CPA Marketing Toolkit for Small Business

Articulate Your Value to Business Clients Seeking Startup Financing Share this brochure and accompanying checklist, “Guide to Acquiring Startup Financing” with your clients as they explore options for securing capital, and help them understand how a CPA can assist.  These tools plus a PowerPoint presentation, part of the CPA Marketing Toolkit for Small Business, outline the required steps small businesses m ...

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Crowdfunding: SEC Issues an Investor Bulletin

Crowdfunding: SEC Issues an Investor Bulletin The SEC published an investor bulletin recently discussing a number of rules and features related to crowdfunding.  Sujan Rajbhandary, vice president and senior member of Mercer Capital’s Financial Reporting Valuation Group, explains the developments, risks, and reasons of interest. To read the full article in Mercer Capital's Financial Reporting Blog, click: Cr ...

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Obtain More Clients

By Understanding Entrepreneurial Business Owners Better An estimated seven million baby-boomer business owners will exit their companies over the next 20 years. How can valuation advisors assist these entrepreneurs’ transition? When you are ready to exit from your own company, how can you transition most successfully for both your maximum financial outcome, as well as your personal satisfaction? In this art ...

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Forward Citation Analysis as a Means to Apportion Relative Value in Patent Infringement Cases

Correlating Patent Values with Prior Citations What is forward patent citation? Why is it relevant? In this article, the author answers the above questions and details how these may be relevant to a damages expert in a patent infringement matter. These experts may need to ascertain the value attributable to the patented technology at issue. While comparable license agreements may serve useful in providing a ...

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Estate of Purdue v. Commissioner

T.C. Memo. 2015-249: A Checklist to Address 2036 Concerns The issue raised in Estate of Purdue v. Commissioner was whether the “decedent’s desire to have the marketable securities and the building interest held and managed as a family asset constituted a legitimate non-tax motive for the transfer of property to PFLLC.” ...

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Book Review—The Adviser’s Guide to Healthcare, Second Edition

An Era of Reform—The Four Pillars, Volumes I and II Since 1950, the U.S. population has doubled from just more than 152 million to an estimated 320 million. In this same period, the average life expectancy has increased from approximately 68 years to over 78 years. This increased life expectancy and accompanying rise in the incidence and prevalence of diseases, conditions, and injuries is driving demand for ...

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Chipotle: A Growth Story Ended (for Now at Least) by E. coli

What lessons can business owners learn from the experiences of others?  Perhaps there is a lesson to pay attention to basics in the emerging situation at Chipotle Mexican Grill, Inc.  Z. Christopher Mercer, founder and CEO of Mercer Capital, examines their performance between 2012 and mid-October 2015; Chipotle’s performance since the initial E. coli announcement; and the traditional valuation relationships ...

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How Big Data is Changing Disruptive Innovation

What Happens When Companies Ignore Disruptive Innovation One mistake companies make is assuming that disruptive innovations will target the low end of the market.  This may cause them to overlook potentially industry-changing ideas and stick with old infrastructure for too long.  Maxwell Wessel, venture capitalist at Sapphire Ventures, explains the issue and what’s needed to overcome it. To read the full ar ...

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Proposal Aims for Uniformity in CPE Credit Increments

Proposal Seeks Consistency in CPE Credit Increments The AICPA and the National Association of State Boards of Accountancy issued an amended proposal to create consistency in the increments of continuing professional education credits that CPAs can earn through various methods of instruction.  Interested parties are encouraged to comment on the exposure draft by April 30.  Ken Tysiac, JofA editorial director ...

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Steve Forbes and U.S. Tax Court Judge David Laro to Headline NACVA 25th Anniversary Conference

The National Association of Certified Valuators and Analysts™ (NACVA®) celebrates 25 years of service to the accounting and consulting profession in 2016. NACVA’s Silver Anniversary conference, co-sponsored with the Consultants’ Training Institute™ (CTI™), is themed, Strong Foundations Build Bright Futures, and will be held June 8–11, 2016 at the iconic Hotel del Coronado in San Diego, CA. Steve Forbes, Cha ...

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Fleming Cardiovascular, P.A. v. Commissioner

Qualified Business Appraiser and Appraisal Needed A November 2015 memorandum by the U.S. Tax Court in Fleming Cardiovascular, P.A. v. Commissioner found that the Internal Revenue Services ("IRS") did not abuse its discretion in revoking the Fleming Cardiovascular, P.A. Employee Stock Ownership Plan's ("ESOP") qualified and tax exempt status for failure to operate in accordance with plan documents. Of note, ...

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Time Will Tell: Diverging Perspectives on BDC Portfolio Values

Last spring we observed that 2015 would likely mark a turning point in portfolio valuations.  With Q4 earnings season beginning, we take an opportunity to check in on portfolio marks and market sentiment over the year.  Travis W. Harms, Mercer Capital’s Financial Reporting Valuation Group lead, explains the key takeaway from the year. To read the full article in Mercer Capital's Financial Reporting Blog, cl ...

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Advisors Overweight Technology, Financials Amid Earnings Concerns: SSGA

A slump in U.S. corporate profit is the biggest concern expressed by financial professionals responding to a State Street Global Advisors survey.  James Green, group editorial director Investment Advisor Group, examines if rising stock market volatility is close behind. To read the full article in ThinkAdvisor, click: Advisors Overweight Technology, Financials Amid Earnings Concerns: SSGA. ...

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Temporary Regs. Under Sec. 482 Coordinate Transfer-Pricing Rules with Other Code

Regulations Clarify Arm's-Length Standard for Transfer-Pricing Rules The temporary regulations provide that the arm's-length standard of Sec. 482 applies to all controlled transactions without regard to the form or character of the transactions, and they are particularly concerned with tax-favored transfers of assets outside the U.S.  Jay L. Camillo, M.A. (international relations), Atlanta, and Kenneth P. C ...

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Regulation and Geopolitical Instability Key Concerns for CEOs in 2016

CEOs Wary of Regulation and Geopolitical Instability Over-regulation and geopolitical instability are contributing to a sharp decline in confidence in global economic performance, according to a report by PwC.  Samantha White, senior editor for CGMA Magazine, looks into this issue. To read the full article in CGMA Magazine, click: Regulation and Geopolitical Instability Key Concerns for CEOs in 2016. ...

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The Growing Movement to Track Employee Health

Companies Look to Track Data About Employee Health Some companies are moving to track employee health data, which is linked to business performance.  Aimee Picchi looks at how tracking and disclosing this type of data could make workers uneasy and perhaps lead to discrimination, critics say. To read the full article in CBS Moneywatch, click: The Growing Movement to Track Employee Health. ...

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