Rationalization and Concealment

Rationalization and Concealment

Signs of Ethical Deterioration The 21st century has brought not only the worst pandemic in over 100 years, but also an alarming deterioration in ethical culture. We see examples of ...

Being Different is More Profitable Than Being Better

Being Different is More Profitable Than Being Better

There are two ways to set ourselves apart from the competition—be different or be better. Being different is more effective, but it takes some effort to demonstrate how we are diff ...

Criteria for Claiming a Worthless Security Income Tax Deduction

Criteria for Claiming a Worthless Security Income Tax Deduction

A Claim That is Not Just for Corporations Many taxpayers are familiar with the Internal Revenue Code Section 165 worthless stock deduction. Taxpayers often call on valuation analys ...

Fixed Payments May Avoid Unreasonable Compensation at Nonprofits

Fixed Payments May Avoid Unreasonable Compensation at Nonprofits

Internal Revenue Code § 4958 imposes excise taxes on the excessive portion of compensation paid by a non-profit organization. Excise taxes must be paid by “disqualified persons” wh ...

Tax Aspects of Lost Wages Claims

Tax Aspects of Lost Wages Claims

Show Your Workings! Many engagements to determine or rebut a lost wages claim include many elements established by the expert. This article focuses on the tax aspects of an award, ...

Michelle Gallagher, Z. Christopher Mercer, and James Hitcher

Michelle Gallagher, Z. Christopher Mercer, and James Hitcher

Three Experts Convene to Answer and Discuss Pressing BV Issues On March 1, 2022, Jim Hitchner hosted a webinar that featured Michelle Gallagher and Z. Christopher Mercer. While the ...

What Forensic Accountants Should Consider When Analyzing a Business Interruption Insurance Claim

What Forensic Accountants Should Consider When Analyzing a Business Interruption Insurance Claim

Following a Ransomware Attack As businesses continue to rely on computers and digital storage of important data, cyberattacks are a growing potential threat to these organizations— ...

Criteria for Claiming a Worthless Security Income Tax Deduction

A Claim That is Not Just for Corporations Many taxpayers are familiar with the Internal Revenue Code Section 165 worthless stock deduction. Taxpayers often call on valuation analysts to analyze and document the worthlessness of the stock of a corporate subsidiary or of some other common stock equity interest. more ...

May 04, 2022

Legal Update

April 2022 Two cases from Delaware and New York provide guidance to financial forensics and valuation professionals on the fiduciary duties that managers and directors owe to enterprises. The first case, In re: Multiplan Corp. Stockholders Litigation, is a class action arising from allegedly inadequate disclo more ...

March 30, 2022

The Unimpeachable Rebuttal

Pearls Clutched and Loaded Have you ever read an opposing expert’s rebuttal of your expert report that left you clutching your pearls the rest of the day? With over 2,000 cases under my belt, I have had some true works of fiction written about me and still can be found clutching my proverbial pearls from time more ...

August 11, 2021

Rationalization and Concealment

Signs of Ethical Deterioration The 21st century has brought not only the worst pandemic in over 100 years, but also an alarming deterioration in ethical culture. We see examples of this in the types of fraud being perpetrated, as well as in the behavior of elected officials, athletes, business owners, and wea more ...

May 11, 2022

Small Business Valuations

Using Forensic Accounting Valuing the small business is how most valuators earn their living. These small businesses pose as much issues to valuation professionals as they do for tax, accounting, and legal professionals by providing these entities with advice. The issues are wide-ranging, and the purpose of t more ...

July 17, 2019

2021 Healthcare M&A in Review

Indications for 2022 After an understandable slowdown in 2020, due to the onset of the COVID-19 pandemic, merger and acquisition (M&A) activity in the healthcare industry accelerated in 2021, and the industry is expected to continue the high number of deals and high deal volume in 2022. This article will more ...

April 06, 2022

Tax Aspects of Lost Wages Claims

Show Your Workings! Many engagements to determine or rebut a lost wages claim include many elements established by the expert. This article focuses on the tax aspects of an award, specifically, how should the plaintiff receive a tax component award and, if so, how should this award be calculated. Many engagem more ...

April 27, 2022

Outrunning Inflation to Achieve a Successful Exit in 2022

Rising Levels of High Mental Readiness for an Exit Business owners often-times see exit planning as a complicated, overwhelming, and emotional process. Accordingly, few owners adequately prepare for this significant event. However, an exit plan is essential to help business owners manage the illiquid wealth i more ...

April 06, 2022

Being Different is More Profitable Than Being Better

There are two ways to set ourselves apart from the competition—be different or be better. Being different is more effective, but it takes some effort to demonstrate how we are different. Being better is less effective, but it takes almost no effort to draft the usual platitudes. The author shares his views on more ...

May 11, 2022

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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