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Unimpeachably Neutral Expert Testimony

How to Tell the Whole Truth and Nothing but the Truth The often-unspoken truth is that many deposition or cross-examination questions that expert witnesses in the field of forensic accounting, business valuation, or matrimonial litigation will be asked are written to make the truth sound like a lie and a lie sound like the gospel. This second article of the Unimpeachable Neutrality series offers proactive t ...

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Valuation of Compensation for Physician Services

Executive Services (Part II of IV) In the May/June 2017 issue of The Value Examiner, the authors gave a detailed description of how clinical services for physicians can be calculated. QuickRead is pleased to present an overview of this series, which will be presented in four parts. Please look for the more detailed analysis in The Value Examiner. This article is a follow up to the April 23, 2017 QuickRead a ...

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Consequences of Complex Capital Structures—A Coda or a Bridge?

In earlier blog posts we discussed the potentially pernicious effect of a decline in the value of pre-public companies on equity compensation granted to employees.  Sujan Rajbhandary, senior member of Mercer Capital’s Financial Reporting Valuation Group, explains that unlike preferred investors, employees also depend on their employers for current income. To read the full article in Mercer Capital's Financi ...

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Social Security: Help Clients Grab Every Last Dollar of Benefits

When helping clients claim Social Security benefits, past planning strategies may act as the best guides.  Over the last several months, we published dozens of stories including insight from advisers and analysts on Social Security planning tips and strategies.  Some of these include insight related to long-term funding issues, clients working abroad, evaluating the impact of taxes as well as tips for deali ...

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Using the Option Pricing Method Changes the Standard of Value

Does the IRS or Anyone Care? (Part II of II) Part one of this article presented the “current method” and “option pricing method” (OPM) for allocating value to common stock for 409a valuations, and how these two methods differ in pricing of common stock. Part two examines the implied changes made by OPM and how it affects stakeholders. The article begins with a brief review of the key impacts on the valuatio ...

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Amazon, Whole Foods, and Value Implications

When and how do externally-driven events affect company value?  What certain events constitute meaningful data points from a valuation perspective?  And are they benchmarks or outliers?  Lucas Parris, senior member of Mercer Capital’s Financial Reporting Valuation Group, explains. To read the full article in Mercer Capital's Financial Reporting Blog, click: Amazon, Whole Foods, and Value Implications. This ...

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Is it Time to Ban Meetings?

Unproductive meetings are unpopular with workers and costly for businesses.  Experts advise companies to treat meetings as a last resort and to focus on making the meetings they do have more efficient. To read the full article in InTheBlack, click: Is it Time to Ban Meetings? ...

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Using the Option Pricing Method Changes the Standard of Value

Does the IRS or Anyone Care? (Part I of II) In part one of this two-part article, the author presents the two methods for allocating value to common stock for 409a valuations, and then show how they affect the pricing of common stock. By way of background, to meet FMV, the standard of value requires measuring value under the representation of a hypothetical willing buyer and a hypothetical willing seller, b ...

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Does it Matter Who Drives Uber?

Acknowledged king of the unicorns, Uber has raised over $8.8 billion of private funding since its founding in 2009, most recently at an equity value reported to be on the order of $70 billion.  In the wake of a highly-publicized internal investigation of the culture at the ride-sharing firm and a recent personal tragedy, founder Travis Kalanick is reportedly contemplating a three-month leave of absence from ...

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IRS Notice Response Tips Everyone Should Know

Knowing what to do when your client receives a notice from the Internal Revenue Service can be a useful skill.  Here are 13 pointers, from what to do when the IRS sends a notice of deficiency to whether to extend the statute of limitation. To read the full article in The Tax Adviser, click: IRS Notice Response Tips Everyone Should Know. ...

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Three Tips to Manage Sustainability Risks and Drive Value

Having a holistic understanding of your company's financial situation and value drivers is necessary to assess the organization’s performance, risks, challenges, and opportunities and drive long-term growth.  Learn three ways finance professionals can manage environmental, social, and governance risks. To read the full article in AICPA Insights, click: Three Tips to Manage Sustainability Risks and Drive Val ...

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Protect Yourself from Anti-Kickback Penalties

What Physicians Don’t Know About Their Agreements Could Hurt Them Nearly 45 years after the enactment of the federal Anti-Kickback Statute, it is still not uncommon to hear of physicians facing bribery allegations, large settlement amounts, and even jail time for breaking the statute’s anti-fraud measures. While evolving case law has certainly added to the complexities and prevalence of the statute’s enforc ...

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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 forensic analysis of the case? In this article, the author answers these questions and shares her experi ...

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IPO Supply and Demand

The stock market rallied in the first five months of the year, with the Dow Jones and S&P 500 reaching record highs and continuing to climb.  Megan Richards, financial analyst with Mercer Capital, explains though, that IPOs remain scarce compared to prior years. To read the full article in Mercer Capital's Financial Reporting Blog, click: IPO Supply and Demand. This article is republished from Mercer Ca ...

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Leveraged Spinoffs Removed From IRS No-Ruling List

The Internal Revenue Service issued a revenue procedure stating that it will once again issue letter rulings to taxpayers on whether a corporate reorganization in which debt is issued before a spinoff qualifies for nonrecognition treatment, which it has not ruled on since 2013.  Sally Schreiber, senior editor for Tax Adviser, explains. To read the full article in The Tax Adviser, click: Leveraged Spinoffs R ...

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How to Talk to Your Clients About Selling a Business

Whether it be retiring, shift in life path, or just moving in a different direction, Financial Planning presents a video on what to discuss with your clients and their all-important decision to sell. To read the full article in Financial Planning, click: How to Talk to Your Clients About Selling a Business. ...

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