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Delaware Chancellor Rejects “Apples-to-Oranges” Damages Analysis

Dieckman v. Regency GP LP et al. This article discusses Dieckman v. Regency GP, LP, a recent Delaware Chancery Court decision. It is a reminder for valuation professionals providing damages testimony to be wary when mixing the use of the market approach and income approach when estimating damages in situations where multiple entities are involved. For example, using the income approach in valuing the allege ...

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Credit Card Rewards in Business Valuation for Divorce

Operating v. Non-Operating Assets With the growth of the digital economy, new types of assets have emerged that may be subject to property division in divorce. An increasingly common example is credit card reward points. No one may actually “own” these points, since the written agreements for rewards programs commonly state that points are not the cardholder’s property, have no cash value, and cannot be tra ...

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Analyst Considerations in the Valuation

of a Tax Loss Target Company Acquisition This article summarizes the factors that acquirers—and their valuation and other financial advisers—should consider when structuring an M&A transaction that involves a target corporation with such income tax attributes. Introduction Valuation analysts and other financial advisers (collectively, analysts) are often retained to advise acquisitive clients with regar ...

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Creators Get a New Weapon to Protect Copyrights

A New Online Board to Punish Infringers If you are a creative person, copyright protection is important. It gives you the right to prevent others from copying your work, which is a valuable right that can be used, sold, or licensed. This article discusses the enforcement protection afforded under the Copyright Alternative in Small Claims Enforcement Act of 2020 (CASE Act). If you are a creative person, copy ...

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StraightTalk Webinar Series—March 2021

COVID-19 and Business Valuation—One Year Later: What Worked and What Didn’t On March 2, 2021, Jim Hitchner, Managing Member of Valuation Products and Services (VPS), made a follow-up presentation, COVID-19 and Business Valuation—One Year Later: What Worked and What Didn’t. This article summarizes the issues discussed during this follow-up webinar. A year has passed since the COVID-19 pandemic first impacted ...

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March 2021

These Drivers Quantify the Time and Money You Get from Your Practice Time and money. These are two things we generally want more of. Because they are generally two things, we think we don’t have enough of. If you want more time and money than you are currently getting out of your practice, this QuickRead deconstruction is for you. Time and money. These are two things we generally want more of. Because they ...

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Risk and Fraud

in the Cryptocurrency Economy Although cryptocurrency and blockchain technology create an environment that can help combat fraud within their systems, their introduction into the global economy has opened numerous doors for nefarious activity. This article provides an overview of what is cryptocurrency, blockchain technology, and the rise of threats to digital assets. Fraud used to be much simpler for the f ...

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How Open Source Research Can Advance Your Business Intelligence Work

Employing Open Source Data, OSINT, and SOCMINT in the Due Diligence Phase Today’s accountants specialize in document management, research, money laundering, inter-national banking, e-discovery, and much more. They go even further. They ask to learn about open source research, cryptocurrency, and network-based financial transactions. In this article, the author discusses how to use public record resources, s ...

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Anatomy of Saving a Business

Put on the Gloves, Speak Bluntly, and Devise a Plan to Emerge from Chaos The author shares the trials and tribulations involving a troubled company that was on the verge of closing and managed to recover. In this engagement, he took the lead, coordinated and assigned roles within the company, negotiated with the IRS Revenue Officer, had difficult conversations with bank (a potential deal breaker), and was c ...

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Distinguishing Between Enterprise and Personal Goodwill

Why it Matters Distinguishing between enterprise (or business) goodwill and personal (or professional) goodwill can sometimes be difficult. That distinction is often necessary in marital dissolution and shareholder dispute cases, and when a business is sold. For valuation purposes, the classification is important because prospective buyers will only pay for goodwill that is transferable. In addition, there ...

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