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Financial Statement Fraud

Taking Another Look at Perpetrators and Their Schemes—Can a Testifying Expert Witness Rely on the Financial Statements and/or Other Financial Reports Provided? For more than a decade, the Association of Certified Fraud Examiners (ACFE) has published its report on global occupational fraud. The term occupational fraud refers to frauds that are committed by individuals against the organizations that employ th ...

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Voidable Transfers at Issue in Sandy Hook Litigation

The Statute of Elizabeth Lives On The Sandy Hook school massacre is the subject of multiple pending litigations commenced by the families of students killed in the tragedy. Alt-right radio show host and prominent conspiracy theorist, Alex Jones, is the main target of these actions following years of broadcasting that the shooting was a hoax. The initial actions are based on allegations of defamation and int ...

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Law Introduced to Stop Medicare Sequestration

Valuation Implications On September 13, 2022, Representatives Ami Berra (D-CA-7) and Larry Bucshon (R-IN-8) introduced the Supporting Medicare Providers Act of 2022 (H.R. 8800), which aims to infuse the Medicare Physician Fee Schedule (MPFS) with a 4.42% funding increase for 2023. With a bipartisan coalition of 12 co-sponsors, the bill would have the practical effect of negating the impending 4.42% cut to t ...

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Successful Marketing is All About Commitment and Consistency

No matter what marketing strategies we use, we must be committed to them—and be consistent with them—if we want to see results. Intuitively, we know this is true. But it’s not what many practitioners do in real life. The author shares two strategies that are needed to successfully market services. No matter what marketing strategies we use, we must be committed to them—and be consistent with them—if we want ...

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Analyst Consideration of Negative Influences on S Corporation Business Values

(Part II of II) There are special tax considerations related to the transfer of S corporation stock at the time of the owner’s death. Therefore, owners of S corporation stock must be intentional with regard to the risks (and the tax costs) associated with an inadvertent termination of the subject entity’s S corporation status. S corporation owners—and analysts—should be aware that many states tax S corporat ...

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Crypto After the Crash

Strategies for Resolving Litigation Disputes The cryptocurrency market is down approximately 57 percent for the year as of the time of this writing. For many, this news may bring a feeling of JOMO (Joy of Missing Out). For practitioners involved with crypto-litigation, however, it just further complicates a complex subject matter. This article explores the considerations and strategies to help resolve these ...

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Analyst Consideration of Negative Influences on S Corporation Business Values

(Part I of II) Analysts are quick to identify and quantify the implicit and explicit S status economic benefits in the S corporation business valuation. The objective of this discussion is to summarize the offsetting economic risks associated with an S corporation ownership interest. Analysts should be equally aware—and intentionally consider the risks as well as the benefits—of S corporation status in the ...

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Personal Goodwill

Identification First! Few articles in the business valuation profession address the identification component of valuing goodwill, particularly personal or professional goodwill in the context of matrimonial dissolution matters. Current literature provides valuation professionals with techniques regarding the quantification or valuation exercise (e.g., cost approach, discounted cash flow, relief from royalty ...

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