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Tips for Managing an Inherited IRA
After the death of a spouse, a client has several options for handling the retirement accounts that belonged to the deceased. Here is a brief overview more ...
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IRS Expands Relief from Underpayment Penalty
The Internal Revenue Service has announced it is lowering to 80% from 85% the amount taxpayers must have paid to escape an underpayment of estimated i more ...
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Women Fear Running Out of Money in Retirement
A survey found that most women prioritize planning for retirement and their family's future, but more than seven in 10 believe they are not doing a ve more ...
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Estate and Gift Exclusion Clawback Addressed in Proposed Regs
The Internal Revenue Service has proposed regulations meant to address inconsistent treatment that could arise as a result of the temporary increase i more ...
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The TCJA and State Considerations for Business
It has been over a year since the law known as the Tax Cuts and Jobs Act (TCJA) was passed. Taxpayers and tax advisers are continuing to peel back its more ...
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What to Consider When Divorcing Parties Have
Ownership Interests in Privately Held Companies This article focuses on concepts and issues that are important for family law attorneys to understand more ...
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The Size Effect Continues to be Relevant
Considerations in Applying a Size Premium (Part III of III) In this third and final article, as displayed in Exhibits 1 through 4 in Part 1 of this th more ...
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The Business Will
It is Not Just About Having a Buy-Sell Agreement A business is a dynamic entity. Businesses are fueled by the passion and vision of its owners. While more ...
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The Size Effect Continues to be Relevant
Criticism of Ang (Part II of III) In the second part of this three-part article, Roger Grabowski respond to criticism over the years about the validit more ...
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The Size Effect Continues to be Relevant
When Estimating the Cost of Capital (Part I of III) In this paper, published in three parts with NACVA’s QuickRead, Roger Grabowski reviews the size e more ...
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Part-Time Accountant
Full-Time Mother and the Firm Perspective (Part II of II) This article is a follow-up article to an earlier article written by Laura Whitman, CPA, MS, more ...
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Make it Easier
For Prospects and Clients to Work With You One of the easy-to-implement practice development tips proposed by the author, who coaches, is this: If you more ...
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Understand the Artificial Intelligence (AI) Evolution
Meet Skynet … Your Professional Role is About to Change! What is Artificial Intelligence (AI)? How will AI impact the way we work? Serve our clients? more ...
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Part-Time Accountant
Full-Time Mother (Part I of II) Striking a work-life balance is difficult. Are there solutions and an upside to firms committed to retaining the inves more ...
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How to Build Your Editorial Calendar
Implement Your Content Marketing Strategy To successfully implement a content marketing plan to support your firm’s overall marketing goals, you need more ...
What to Consider When Divorcing Parties Have
Ownership Interests in Privately Held Companies This article focuses on concepts and issues that are important for family law attorneys to understand when navigating cases that involve divorcing clients with ownership interests in privately-held entities. One of the first questions that arises is whether we n more ...
Case Law Update
April 2019 In the first quarter of 2019, there were no reported U.S. Tax Court cases involving either business, estate, or FLP valuation issues. Notwithstanding the above, there were several cases that valuation and litigation support professionals will want to consider. In this article, five recent cases are more ...
Expert Witness Exchange: CVAs
and Expert Witnessing In this article, the Expert Witness Exchange (EWE) discusses expert witness opportunities available to CVAs. As a Certified Valuation Analyst (CVA), there is a vast array of employment opportunities you can pursue. One area that may not be as obvious is the ability to play a crucial role more ...
Money Laundering
In More Ways Than One It seems every few months we read about a financial institution involved in a money laundering scandal. The bank typically agrees to pay a fine, promises to behave, hires consultants to monitor and report to the regulators, and the scandal is generally forgotten. You may ask what do the more ...
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 fore more ...
Home Health and Hospice Enterprises
Fair Market Value Considerations (Part II of II) The first of this two-part series reviewed the unique value drivers that impact the typical valuation approaches, methods, and techniques that are often utilized in determining the value of these enterprises in the current healthcare delivery system. This secon more ...
Improving the Probability
Of a Successful Negotiation It does not matter if you are going to be involved in direct negotiations or negotiating a settlement during mediation, the key is to determine the answers to five critical questions. In this article, Nancy Neal Yeend shares the five critical questions and answers that must be addr more ...
Big MAC II
Fresenius is the First (General) MAC in Delaware History (Part II of II) This is a follow-up article about the first seller that successfully terminated a deal in Delaware due to a MAC clause. The previous article addressed the General MAC clause. This article addresses the Regulatory MAC clause. Introduction more ...
Part-Time Accountant
Full-Time Mother and the Firm Perspective (Part II of II) This article is a follow-up article to an earlier article written by Laura Whitman, CPA, MS, manager, WithumSmith+Brown, PC titled Part-Time Accountant; Full-Time Mother. In this article, Edward Mendlowitz, CPA, ABV, CFF, interviews John Mortenson, CPA more ...
How is the Section 199A Deduction determined?
Underlying Policy Identified The pass-through entity, that legal entity structure that has given valuators consternation over the years, is back in the news thanks to the Tax Cut and Jobs Acts (TCJA) signed into law at the end of 2017. According to the Joint Commission on Taxation, business owners filed 35.3 more ...
