• QuickRead Top Story - Valuation/Appraisal

    One Big Beautiful Bill Act: Fresh Opportunities and Risks to Consider When Modeling

    September 3, 2025

    From accelerated expensing to revamped Qualified Small Business Stock rules, the OBBBA has shifted both the numerator (cash flows) and the denominator (risk and discount rates) of the valuation equation. The result is a more dynamic environment—one with fresh opportunities, but also new pitfalls. With the passage of the One Big Beautiful Bill Act (OBBBA), valuation professionals and business owners alike find themselves working under a new spotlight. The law, signed on July 4, 2025, reshapes the tax landscape in ways that directly alter the assumptions embedded in business valuations. From accelerated expensing to revamped Qualified Small Business Stock (QSBS)…

  • Healthcare - QuickRead Top Story

    Valuation of Ambulatory Surgery Centers

    May 13, 2020

    Technology (Part V of V) As noted in the first installment of this five-part series, an ambulatory surgery center (ASC) is a distinct entity that primarily provides outpatient surgical procedures to patients who do not require an overnight stay after the procedure. ASCs typically provide relatively uncomplicated surgical procedures in a non-hospital, outpatient setting, and most ASC cases are non-emergency, noninfected, and elective. The last installment of this series on the valuation of ASCs will review some of the technology advancements that are driving ASC industry growth and evolution. [su_pullquote align=”right”]Resources: Valuation of Ambulatory Surgery Centers—Introduction (Part I of V)…

  • Practice Management - QuickRead Top Story

    The Value Gap

    September 25, 2019

    Technology Expectations This article discusses the importance of adopting the latest technology and software and how to minimize the value gap. Most accountants have struggled to keep up with this new wave of technology and a growing value gap is arising in firms of all sizes. This value gap represents all the lost opportunities by not having the right technology solutions in place. These lost opportunities include a loss of revenue, the inability to attract new clients, realization struggles, and difficulties in hiring and retaining staff. Has your firm utilized technology to its fullest capacity to provide the highest quality…

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    We All Have a ‘Hierarchy of Needs’. But is Technology Meeting Them?

    September 4, 2019

    The world looked very different in 1943, when the psychologist Abraham Maslow’s “hierarchy of needs” model was first published. The world was just in the early stages of realizing the potential of computing power, which codebreakers would use to help bring an end to the world war. Fast forward to 2019, and we stand on the brink of another seismic shift: the Fourth Industrial Revolution. Amid a picture of further disruption and change, how can this model of human motivation help us understand the needs people have in today’s digital economy? To read the full article in World Economic Forum,…

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    Taking a Late-Career Leap

    August 14, 2019

    The expertise of older professionals is needed now more than ever. In its 2018 study, The Global Talent Crunch, Korn Ferry forecasts a worldwide shortage of 10.7 million workers by 2030 in the financial and business services sector alone. What’s more, technology is evolving at such a rapid clip, along with corporate development, that young leaders with less experience often focus on day-to-day operations—but not the big picture. To read the full article in Financial Management, click: Taking a Late-Career Leap.

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    Up Next for Advisor Recruiting: Augmented Reality?

    July 2, 2019

    Advisors who custody assets at TradePMR opened their mailboxes last week to find an analog postcard holding the promise of a virtual future. After the advisor downloads an app, their phone projects a video of CEO Robb Baldwin onto the physical postcard, inviting them to his firm’s annual conference. This is done through the use of augmented reality, technology that blends virtual objects in live settings. To read the full article in Financial Planning, click: Up Next for Advisor Recruiting: Augmented Reality?

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    Business Leaders’ Top Concern is Moving to a Hybrid AI-Human Workforce

    June 4, 2019

    Two-thirds of business leaders fear that their organization could become irrelevant if they fail to move to a “hybrid” workforce. According to research by Capita People Solutions, a successful transition to a combined human and artificial intelligence, or hybrid, workforce is the most important priority for 72% of leaders in the next five years. To read the full article in Personnel Today, click: Business Leaders’ Top Concern is Moving to a Hybrid AI-Human Workforce.

  • Practice Management - QuickRead Top Story

    Part-Time Accountant

    May 8, 2019

    Full-Time Mother (Part I of II) Striking a work-life balance is difficult. Are there solutions and an upside to firms committed to retaining the investment made developing professionals? This article was originally written in 2013 for the Withum Journal where Laura Whitman shares her perspective. The article has been updated to reflect events that occurred since it was originally published. This article was then addressed from the firm’s vantage point by John Mortenson, the partner in charge of the Withum East Brunswick, NJ office in an interview by Edward Mendlowitz, a partner in that office. This article was originally written…

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    Putting Skills-Based Promotion in Motion

    April 17, 2019

    A competitive job market and emerging technology have made seniority only part of the advancement equation. As co-managing partner at accounting and consulting firm Friedman LLP, Harriet Greenberg, CPA, PFS, uses seniority as a factor in deciding whom to promote. But that’s just one piece of the puzzle: She also believes in skills-based promotion—now more than ever. To read the full article in the Journal of Accountancy, click: Putting Skills-Based Promotion in Motion.

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    Twelve Common Technology Mistakes You Should Avoid

    February 27, 2019

    Over my 30-plus year career consulting on technology, I’ve encountered many mistakes my clients have made regarding hardware, software, and technology in general. As technology has become more integral and complicated, I’ve seen an increasing number of companies struggle with it. These problems aren’t just minor issues; in many cases they could threaten a company’s survival. To read the full article in Journal of Accountancy, click: Twelve Common Technology Mistakes You Should Avoid.

  • Healthcare - QuickRead Top Story - Valuation/Appraisal

    The Due Diligence Imperative

    October 31, 2018

    Conclusion (Part Six of a Six-Part Series) The first installment of this six-part series set forth an overview of the due diligence imperative for valuation professionals, in the context of the Four Pillars of Healthcare Value, i.e., Reimbursement, Regulatory, Technology, and Competition. The second through fifth installments reviewed the due diligence process related to the reimbursement, regulatory, competitive, and technological environments, respectively. This series conclusion will review the due diligence process generally as it relates to the healthcare industry. For more detailed information, see the September/October issue of The Value Examiner.

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    Apps to Help You Focus Online

    October 31, 2018

    I’ll get this assignment started as soon as I’ve checked Facebook. And Instagram. And Gmail. Oh, is it time for lunch already? Sound familiar? Most people arrive at work with good intentions, planning to be productive, collaborative, and successful, according to Greg Dewald, chief executive of Bright!Tax. “In the internet age, though, this can actually be a big challenge, as we are constantly bombarded with social signals and alerts that divert our attention,” he said. To read the full article in Financial Management, click: Apps to Help You Focus Online.

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

    October 3, 2018

    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.

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    Empowering the Human Element in Automation

    September 25, 2018

    At Flint Hills Resources, robotic process automation is supercharging, not eliminating, finance professionals.  The Koch Industries subsidiary shows us how. To read the full article in Financial Management, click: Empowering the Human Element in Automation.

  • Healthcare - QuickRead Top Story

    The Due Diligence Imperative

    September 12, 2018

    Technology This article provides a peek at one of the six-part healthcare installments and provides an overview of the due diligence imperative for valuation professionals, in the context of the Four Pillars of Healthcare Value, i.e., Reimbursement, Regulatory, Technology, and Competition. The second, third, and fourth installments, already published, reviewed the due diligence process related to the reimbursement, regulatory, and competitive environments, respectively. This fifth installment reviews the due diligence process as it relates to technology in the healthcare industry. For more detailed information, see the July/August issue of The Value Examiner.

  • Healthcare - QuickRead Top Story

    The Due Diligence Imperative

    August 8, 2018

    Competition (Part Four of a Six-Part Series) The first part of this six-part series provided an overview of the due diligence imperative for valuation professionals, in the context of the Four Pillars of Healthcare Value, i.e., Reimbursement, Regulatory, Technological, and Competitive environments. The second and third installments reviewed the due diligence process related to the reimbursement and regulatory environments, respectively. This fourth installment will review the due diligence process as it relates to competition in the healthcare industry.

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    Interested in Working with Millennials? Start with ETFs

    August 8, 2018

    Advisors failing to embrace ETFs will miss out on the next generation of clients.  While only 42% of millennial investors say their portfolios currently hold an ETF, 91% say the funds are their investment vehicles of choice, according to Schwab’s annual ETF investor study. To read the full article in FinancialPlanning, click: Interested in Working with Millennials?  Start with ETFs.

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    An Amazon for Financial Services? The Race is On.

    July 25, 2018

    Technology is rapidly changing the way advisors meet clients, so much so that the relationship may look completely unrecognizable in just a few years.  And that transformation opens up several key opportunities for innovators. To read the full article in FinancialPlanning, click: An Amazon for Financial Services?  The Race is On.