Recognizing How a Position-Based Perspective Limits Communication The topic of communication, diversity, and perspective may initially seem like basic common sense. However, exploring how you and others look at things through our own lenses based on personal experiences shapes how we interact with others. In this article, the author shares his views on what limits communication and what it takes to effectiv ...

Understanding the Language of Chapter 11 Cramdown This article will examine terms of art used in a Chapter 11 cramdown. These terms go hand in hand during a contested or cramdown hearing. The court will work to assure that the bankruptcy definition of these terms is met before confirming a plan. Any expert expecting to testify at a cramdown hearing should have a working knowledge of their meaning. ...

While the vast majority of jurisdictions have moved away from the new business rule and adopted the modern new business rule, by which new/unestablished businesses can recover damages, such adoption does not diminish the requirements under the reasonable certainty standard. Given the lack of historical financial performance data and under the lens of the reasonable certainty standard, estimates of lost prof ...

Stock-based compensation is used by companies of all shapes and sizes.  Travis W. Harms, leader of Mercer Capital’s Financial Reporting Valuation Group, explains from a valuation standpoint, the importance of measuring its fair value. To read more about the results of this report in the Mercer Capital's Financial Reporting Blog, click: Equity-Based Compensation: Are Non-GAAP Earnings Misleading?. This artic ...

Are you looking for new ways to evolve your own financial planning business?  Michael Kitces, Partner and Director of Research for Pinnacle Advisory Group, discusses the innovative and inspiring ideas found in Chris Anderson’s book, “Free: The Future of a Radical Price”. To find out more on the Nerd’s Eye View article, click: Freemium Pricing Models For Financial Advisors | Kitces.com. ...

Are you aware of the new reporting requirements required between an estate and anyone acquiring property from the decedent?  Alistair M. Nevius, J.D., JofA’s editor-in-chief, explains the new reporting and statement requirements. To find out more on the JofA’s article, click: New law imposes immediate estate basis and reporting requirements. ...

For those of us who spent much of our careers in the old professional services marketplace, it’s all too easy to think of our firm websites as an afterthought–something you have to have in today’s world, but not a priority. A growing body of research demonstrates, however, that this couldn’t be further from the truth. This article looks at recent research on the matter and suggests that a website may well b ...

An In-Depth Series on Healthcare Valuation, Part 2 of 4 This article focuses on utilizing an income approach to value outpatient enterprises, while subsequent articles in this topic series will address the use of a market approach and an asset/cost approach to value outpatient enterprises. ...