• Practice Management - QuickRead Top Story

    Part-Time Accountant

    Full-Time Mother and the Firm Perspective (Part II of II) This article is a follow-up article to an earlier article written by Laura Whitman, CPA, MS, manager, WithumSmith+Brown, PC titled Part-Time Accountant; Full-Time Mother. In this article, Edward Mendlowitz, CPA, ABV, CFF, interviews John Mortenson, CPA, partner in charge of the Withum East Brunswick, NJ office who interviewed Laura Whitman regarding how she managed her roles and how this impacted the firm. Follow-up to article by Laura Whitman, CPA, MS, manager, WithumSmith+Brown, PC, titled Part-Time Accountant; Full-Time Mother. Interview with John Mortenson, CPA, partner in charge of East Brunswick, NJ…

  • QuickPress

    Building a State-of-the-Art M&A Target

    A firm can enrich its value to prospective suitors by investing in a top-notch IT infrastructure and exhibiting a willingness to embrace new technologies. To read the full article in Journal of Accountancy, click: Building a State-of-the-Art M&A Target.

  • QuickPress

    How to Compensate Partners to Keep Your Firm on Track

    If your firm is considering making any changes to your existing partner compensation plan, from a minor tweak to a major overhaul, there are some basic concepts that you should keep in mind. To read the full article in FinancialPlanning, click: How to Compensate Partners to Keep Your Firm on Track.

  • Case Law - QuickRead Featured

    Federal Case Law Update

    A summary of recent federal court cases involving gross misstatement of valuation. This month’s federal court case summaries feature seven cases that highlight the recent U.S. Supreme Court decision involving gross misstatement of valuation. In addition, the summary features cases that delineate the consequences to valuation professionals who fail to comply with Tax Court pre-trial orders under Tax Ct. R. 91 and more.

  • Case Law - QuickRead Featured

    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 approved a merger transaction; this was deemed a “cleansing device” that led to the dismissal of plaintiff’s leading claim, which involved an allegation of breach of fiduciary duty.   In Matter of Central N.Y. Oil & Gas, the…

  • Case Law - QuickRead Featured

    Federal Case Law Weighs In On Partnership Interests, Charitable Contributions

    A Valuation Misstatement Results in Tax Underpayment; An Appraisal is “Not Qualified.” In Alpha I, L.P., v. United States, Judge O’Malley of the U.S. Court of Appeals for the Federal Circuit considers the legitimacy of certain partnership transfers to charitable remainder unitrusts (CRUTs).  In Rothman v. Commissioner, Judge Laro at the U.S. Tax Court rules on the importance of a “qualified appraisal.”