Corporate Transparency Act and Beneficial Ownership Interest Reporting Requirements

Corporate Transparency Act and Beneficial Ownership Interest Reporting Requirements

Who Really Owns the Company!? Have you heard about the Corporate Transparency Act (CTA) Beneficial Ownership Interest Reporting (BOIR) requirements? The penalties for non-complianc ...

Understanding IPCPL Theory, Evidence, and Application

Understanding IPCPL Theory, Evidence, and Application

Use in Private-Business Valuation (Part II) This article in this continuing series explains the Implied Private Company Pricing Line (IPCPL), theory, evidence, and application of t ...

To Be Certified or Not Certified

To Be Certified or Not Certified

The Tax Court Says Certified A recent Tax Court opinion brought to light the importance of having an appraiser designation from a professional appraiser organization. While the dec ...

What the Tax Court Wants to See

What the Tax Court Wants to See

In Your Expert Report This article includes tips for preparing an expert report but is not intended to be all inclusive. In addition to these points, remember to carefully consider ...

MPFS Final Rule Cuts Physician Payments

MPFS Final Rule Cuts Physician Payments

Praise and Patient Access Concerns Raised from the Cuts On November 2, 2023, the Centers for Medicare & Medicaid Services (CMS) released its finalized Medicare Physician Fee Sc ...

The Predicament of a Generalist (and Why You Need to Specialize)

The Predicament of a Generalist (and Why You Need to Specialize)

In this article, the author shares his views on why it is incumbent to become a specialist. I want to lay this out right up front: The primary reason to specialize is that it is in ...

The Power of Intention

The Power of Intention

How to Manifest a Better, More Fulfilling Valuation Practice Several months ago, a friend of mine gifted the article’s author a book entitled The Seven Spiritual Laws of Success: A ...

Corporate Transparency Act and Beneficial Ownership Interest Reporting Requirements

Who Really Owns the Company!? Have you heard about the Corporate Transparency Act (CTA) Beneficial Ownership Interest Reporting (BOIR) requirements? The penalties for non-compliance are $591(adjusted for inflation) a day up to $10,000 and/or two years in jail. This article outlines the requirements for small more ...

February 28, 2024

Legal Update: Rosenthal v. Erber

Rosenthal v. Erber illustrates the pressure and perils of dueling experts. The expert is charged with assisting the court ascertain the facts, rather than furthering the client’s ambition. The case is a reminder to business valuation professionals that ethical considerations are paramount and that doing the c more ...

January 24, 2024

Legal Update: Rosenthal v. Erber

Rosenthal v. Erber illustrates the pressure and perils of dueling experts. The expert is charged with assisting the court ascertain the facts, rather than furthering the client’s ambition. The case is a reminder to business valuation professionals that ethical considerations are paramount and that doing the c more ...

January 24, 2024

Detecting Fraud Using Emerging Technology

Do Not Be Afraid to Innovate This article focuses on how advances in AI and machine learning can aid forensic investigations procedures and further bring the detection of fraud and other financial crimes into the digital age. Introduction In today’s rapidly evolving digital landscape, fraud and financial crim more ...

January 17, 2024

The Role of Forensic Accountants in Measuring and Detecting Fraud

in Inventory Loss Claims Insurance claims for loss of inventory are generally examined by insurance carriers. The carrier will retain a forensic accountant who has the ability to quantify out of sight inventory losses. Out of sight inventory losses occur when the accountant is not able to physically count the more ...

July 06, 2022

MPFS Final Rule Cuts Physician Payments

Praise and Patient Access Concerns Raised from the Cuts On November 2, 2023, the Centers for Medicare & Medicaid Services (CMS) released its finalized Medicare Physician Fee Schedule (MPFS) for calendar year (CY) 2024. While the finalized fee schedule cuts payments to physicians, there are a number of oth more ...

February 14, 2024

To Be Certified or Not Certified

The Tax Court Says Certified A recent Tax Court opinion brought to light the importance of having an appraiser designation from a professional appraiser organization. While the decision is limited to Tax Court cases, it provides a cautionary tale for all who provide business appraisals in litigious situations more ...

February 21, 2024

Business Owner Exit Planning Engagement Tools

More Than Just a Conversation What tools are available to assess an owner’s readiness to exit a business? What process exists to enable professionals to assist an owner with exit planning? This article is based on three tools presented and discussed at NACVA and the CTI’s July 2023 Business Valuation and Fina more ...

September 27, 2023

What the Tax Court Wants to See

In Your Expert Report This article includes tips for preparing an expert report but is not intended to be all inclusive. In addition to these points, remember to carefully consider professional standards, including those that are non-binding, and any code of ethics. Also prepare your report with the expectati more ...

February 21, 2024

A Primer on Establishing Trusts and its Taxation

Grantor Trust—Living Trusts to Irrevocable Trusts and their Taxation This article provides the general rules which are applicable for many and sometimes almost every situation, but with taxes and legal issues there are very few absolutes and almost everything has exceptions. That is why competent and experien more ...

September 01, 2021

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