Fair Value Not Based on the Merger Price, Part I of II This is a two-part article that focuses on the SWS Group Inc. case and the interplay between merger price and fair value. In earlier cases the Delaware Court of Chancery rejected a merger price indication in favor of its own discounted cash flow analysis. Yet, in the SWS Group, Inc., appraisal decision, instead of a decision supporting a higher fair val ...

For Accounting and Financial Services Firms In this article, Hinge presents its newest study of how professional services firms go to market—and for accounting and financial services firms, there is good news…and some not-so-good news. ...

Taxpayers with income that flows to or from a country that has a tax treaty with the United States should understand how that treaty's provisions can affect their U.S. taxes. To read the full article in The Tax Adviser, click: Tax Treaty Benefits for U.S. Citizens and Residents. ...

Offering constructive criticism is an essential part of being a manager.  Thoughtful feedback improves communication with staff members while encouraging them to grow.  Show how small changes can be part of the big picture. To read the full article in the Journal of Accountancy, click: How to Give Constructive Criticism That Gets Results. ...

In a tighter labor market for advisors, compensation is rising, as are firms’ efforts to make work more enjoyable. To read the full article in FinancialPlanning, click: Pay Day—Breakdown of Financial Advisor Salaries and Perks. ...