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Trump vs. Obama: Who Had Best 1st Year Stock Market Gains?

How does the current performance of U.S. stocks compare to the long-run historic average?  Since the stock market is essentially a vote by millions of investors on future cash flows of companies, growing faster than average would indicate that, at least on this dimension, Trump is delivering on his promise to “make America great again.”  (American companies, that is.) To read the full article in FinancialPl ...

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Rare FINRA Disclosure Predicts Budget Shortfall in 2018

FINRA will hold off on raising fees for its member firms despite "revenue challenges," according to an unusual glimpse the regulator gave into its projected 2018 budget.  Projected revenue of $822 million for 2018 is relatively flat when compared to 2013, the last year that FINRA raised fees, the regulator says in its newly released budgetary summary.  FINRA derives about half of its total revenue from indu ...

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If it was Easy, We’d all be Rich

Market sentiment seems to oscillate between a preference for growth and a desire for profitability now.  Travis Harms, Mercer Capital’s Financial Reporting Valuation Group lead, discusses the challenges of managing and investing in early-stage companies. To read the full article in Mercer Capital's Financial Reporting Blog, click: If it was Easy, We’d all be Rich. This article is republished from Mercer Cap ...

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Case Law Update

A summary of recent federal and state court cases involving final partner administrative adjustments, mergers, and matrimonial law This month we highlight four cases.  The first is Rovakat, a federal appellate court decision where a claimed redemption was deemed a sale of stock. The In re MFW Shareholder Litigation case involves a motion for summary judgment where a majority of the minority shareholders app ...

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State Case Law Rules on ESOP Governance, Assets in Divorce Case

California Sanctions Husband for Hidden Account. Wisconsin Finds ESOP Was Properly Governed In White v. Marshall & Isley Corporation, the U.S. District Court for the Eastern District of Wisconsin dismisses a case asserting that employee stock ownership plan (ESOP) fiduciaries violated their duty of prudence. In re: Simmons, tried in the Court of Appeals of California, found the husband subject to additi ...

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Federal Cases: ESOP Fidiciuary Responsibility, Valuation Misstatement Penalties, More

Plus: Bishop v. Commissioner Rules on When and Whether a Bad Debt Loss Can Be a Claimed Deduction In Schwab v. Commissioner, a case turns on when a variable universal life insurance policy is a taxable event.  In Boone Operations Co., LLC v. Commissioner, find out when contributing fill dirt to the city of Tucson is or isn’t a charitable or taxable event. ...

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State Case Law: Iowa Focuses on Equalization Payments, Louisiana Considers Future Cash Flow

Recent Cases Consider: Fair Market Value in Arkansas, Equalization Payments and Healthcare Credits in Iowa, and Valuations Based on Future Cash Flow in Louisiana Judge Wiggins in Iowa rules In re Marriage of McDermott on equalization payments and tax credits for health insurance payments.  In Louisiana, Judge Williams finds a valuation in Fancher v. Prudhomme invalid since it was based on assumed cash flow— ...

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