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The Bankability Method
Ensuring SBA 7(a) Financing Success to Close a Small Business Sale The bankability method is an approach the author has developed using the income met more ...
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Are We Taking Our Net Working Capital Calculations Seriously Enough?
In an economic environment where supply shocks and inflation are either not risks or pressing concerns, changes in net working capital receive limited more ...
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Direct Capitalization Methodology
And Mid-Period Adjustment to the Capitalization Rate In this article, the author reviews why and how the direct capitalization rate is derived. Income more ...
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Unimpeachable Substance and Principles
Business Valuation Standards and the Substance and Principles of USPAP In this 25th article of the Unimpeachable Neutrality series, the author wants t more ...
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Understanding the Delta
When 409A Valuations Differ from Funding Rounds In early‑stage and growth‑stage companies, it is common, and often surprising to founders, when the pe more ...
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A Collision Course in Evidentiary Standards for AI-Assisted Financial Forensics
How a New Proposed Rule of Evidence Seeks to Admit AI Analysis and Supplant Experts On January 30, 2026, Anthropic released legal plugins for its Clau more ...
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The January Hangover
A 10-Day Fraud Detection Sprint That Protects Business Value It is important to not only establish next steps but attempt to blur the line between fra more ...
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AI Fraud Detection and Forensic Accounting
Embracing Innovation to Combat Financial Crime Fraud and financial crime have become increasingly complex and create pervasive issues for organization more ...
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Integrating AI in eDiscovery and Digital Forensics for Corporate Investigations
AI-Driven Digital Investigations Workflow In investigations requiring eDiscovery and digital forensics, AI can be a powerful complementary tool. It en more ...
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First Brands
Joined by More Cockroaches The recent collapses of First Brands, Tricolor, and other financially distressed companies remind appraisers that inaccurac more ...
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AI as IP™ Framework
A Practical Guide to Classify, Protect, and Monetize AI Assets (Part I of II) AI serves as a double-edged sword, presenting economic risks and the pot more ...
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The Continuing Relevance of Financial Statements
The Key Value of Value A complete set of financial statements also include statements of cash flows and other comprehensive income. These statements p more ...
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Vetting a Client’s Projection
A Process As valuation professionals, we sometimes serve dual roles. In this article, the author shares a step-by-step listing of his vetting process. more ...
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5 Phrases that Undermine Your Expertise
What to Say Instead In sales, the wrong choice of words can erode trust, weaken your authority, and even cost you the project. The author shares what more ...
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My Best Prospect Pick-Up Line
Engaging a Prospective Attorney for Referrals In this article, the author shares what “pick-up line” works best for him to get attorneys to refer work more ...
The Bankability Method
Ensuring SBA 7(a) Financing Success to Close a Small Business Sale The bankability method is an approach the author has developed using the income method of valuation, primarily for companies valued at $5 million and below, to assess the business can be financed under SBA 7(a) and sold. In the articles, the a more ...
Legal Update: March 2026
LeVine v. Platzer: Valuation of Intangible Assets Under New York Partnership Law Statute The valuation of an ownership interest in a law firm can be challenging because it will often include significant unknowns as of the valuation date. The existence of uncertainty is not a justification for assigning no val more ...
Accounting Expert Witness Reliably Calculates the Quantum of Monetary Harm
The Court Assess Substantive and Procedural Advanced to Disqualify Expert Witness This article provides an in-depth review of a recent infringement, unfair competition and cybersquatting where Plaintiff sought disgorgement of profits. The case highlights procedural and substantive arguments advanced during li more ...
A Collision Course in Evidentiary Standards for AI-Assisted Financial Forensics
How a New Proposed Rule of Evidence Seeks to Admit AI Analysis and Supplant Experts On January 30, 2026, Anthropic released legal plugins for its Claude AI that automate contract review, compliance tracking, and legal analysis. Within three days, $285 billion in market value evaporated from legal software and more ...
Detecting AI-Generated Content
How Forensic Accountants and Business Valuation Professionals Can Give AI a “Run for its Money” As AI proliferates, business valuation and forensic accountants will need to distinguish between human-authored and AI assisted/generated content. Significantly, AI generated content, as of the date of writing, is more ...
DOJ Reports Record $6.8 Billion in False Claims Act Recoveries
Record Recoveries Announced for Fiscal 2025 In January 2026, the Department of Justice announced that False Claims Act settlements and judgments topped $6.8 billion in fiscal year 2025, which ended September 30, 2025. The authors provide an overview of the actions and others where the DOJ has settled and/or r more ...
Four Specific Indicia
Of Breach of Fiduciary Duty This article examines four recurring indicia that courts consistently associate with breaches of fiduciary duty: self-dealing and secret profits, misappropriation or misuse of funds, manipulation of financial reporting and compensation structures, and the usurpation of corporate op more ...
Options for Business Owners Exploring Exit Opportunities
Looking to Reduce Risk, and Increase Liquidity Business owners have a myriad of business exit options. In this article, the author posits that selling the business may not be the best option, and discusses the options business owners may want to consider to suit their goals. The Moment You Start Thinking Abou more ...
AI as IP™ Framework
A Practical Guide to Classify, Protect, and Monetize AI Assets (Part I of II) AI serves as a double-edged sword, presenting economic risks and the potential to disrupt and harm various industries, while simultaneously enabling significant innovation and growth across many sectors. Yet, for small and mid-sized more ...
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 ...
