• QuickPress - Valuation/Appraisal

    Want to Kill Innovation at Your Company? Go Public. —WSJ, ABJ: Citing Stanford Business School Study

    Innovation Decreased by 40% at Technology Companies After They Went Public, Finds Stanford Graduate School of Business Study Leslie Kwoh at the Wall Street Journal reports that while many tech entrepreneurs dream of taking their companies public, they may want to think twice.  While public offerings raise cash, new research suggests that IPOs can also result in stunted innovation at technology firms.   Here’s more:

  • Litigation Consulting - QuickRead Top Story

    Jury Awards $1.17 Billion in Patent Suit —NYT

    Marvell Technology Group Sold Billions of Semiconductors Developed at Carnegie Mellon University  Jad Mouawad reports in the New York Times that Carnegie Mellon University said it was awarded $1.17 billion by a federal jury in Pittsburgh on Wednesday in a unanimous verdict that found the Marvell Technology Group had sold billions of semiconductors using technology developed at the university without a license.  

  • Practice Management - QuickPress

    Accounting Convergence Process in Limbo Without U.S. Decision —WSJ CFO Journal

    The accounting rulemakers said they are seeking more feedback about whether groups of companies could phase in IFRS and how investors are dealing with the two sets of accounting rules currently existing in the United States. Emily Chasen at WSJ CFO Report writes [trial subscription required] that accounting rulemakers in the U.S. and abroad are calling for collaboration even as U.S. regulators have so far refused to take a clear position on whether they should adopt international accounting rules. But that lack of guidance makes the timing and nature of such cooperation uncertain, the heads of the U.S. and international accounting…

  • Healthcare - QuickPress

    With New Health Law, Sharp Rise in Premiums—New York Times, 20+ Other Outlets

    2013 California Filings:   Aetna: 22 percent.  Anthem Blue Cross: 26 percent.  Blue Shield of California: 20 percent. Reed Abelson at the New York Times reported last week that health insurance companies across the country are seeking and winning double-digit increases in premiums for some customers, even though one of the biggest objectives of the Obama administration’s health care law was to stem the rapid rise in insurance costs for consumers. More:

  • QuickPress - Valuation/Appraisal

    VC in 2013: The Potential of Small Business —WSJ Venture Capital Dispatch

    An Interview with Jeremy Levine, a Partner at Bessemer Venture Partners As the new year begins, the Wall Street Journal’s Venture Capital Dispatch — which focuses largely on high-tech start-ups and their investors — has asked several venture capital investors to reflect on the past year and give us their outlook for 2013.  Recently, it spoke with Jeremy Levine, a partner at Bessemer Venture Partners. Levine speaks about the return of sanity to venture markets, the need not to overreact to recent investment trends, and the potential in offerings for small businesses.

  • Practice Management - QuickPress

    Grand Bargains Give Way to Quick Fixes —NY Times

    Ambitious plans to overhaul the individual tax code, tackle corporate rates, revamp the Medicare program and consider changes in Social Security appear to have given way mainly to a tax increases for big earners Jennifer Steinhauer of the New York Times reports that “doing business in pieces” seems to be :the nature of what constitutes progress in such a sharply divided political world.”  More:

  • QuickPress - Valuation/Appraisal

    A Valuation Puzzle: Barnes and Noble’s Digital Business is Worth Twice as Much as Barnes & Noble —Wall Street Journal

    Barnes & Noble’s Missing $500 Million; A Discrepancy Between Physical and Digital Property Values Tom Gara reports at The Wall Street Journal Corporate Intelligence blog that “UK-based publisher Pearson bought into Barnes & Noble’s Nook Media digital business today [12/28/12], buying a 5% stake in the e-book company for $89.5 million and valuing the whole business at just under $1.8 billion.

  • QuickPress - Valuation/Appraisal

    Tax Moves to Make Now—WSJ, Reuters, Accounting Today, Accounting Web

    Although 2013 Rates Are Still Unclear, Smart Planners Are Making These Moves Today Laura Sanders at the Wall Street Journal reports that the annual scramble to make smart tax moves before December 31 is proving especially vexing this year, since Congress still hasn’t settled 2013 tax rates on income, investments, large gifts, and estates. Deductions and other breaks are in doubt.  And some questions—such as the applicability of the alternative minimum tax—are still unsettled for 2012. Nonetheless, tax planning is possible.  Some suggestions:

  • Mergers and Acquisitions/Exit Planning - QuickPress

    Estate Planning for Jedi Masters —CBS Marketwatch

    Star Wars Creator Strikes Savvy Deal with Disney Quentin Fottrell at CBS MarketWatch reports that Disney will buy George Lucas’ LucasFilm for $4.05 billion in cash and stock, the two companies announced Tuesday: Wade Westhoff, a financial adviser based in Danville, Calif., says of the Disney deal. “This is a textbook example of exit planning for a private business owner.” (Lucas and a spokesman for LucasFilm were not immediately available for comment.) That Lucas struck a deal in 2012 may be no accident, either, advisers say. Long-term capital gains tax from the sale of assets held more than one year are…

  • Healthcare - QuickPress

    Same Doctor Visit, Double the Cost —WSJ

    Insurers Say Rates Can Surge After Hospitals Buy Private Physician Practices; Medicare Spending Rises, Too    Anne Wilde Matthews at the Wall Street Journal reports that the increased number of physicians going to work for hospitals is actually resulting in higher costs for patients.   Hospitals are acquiring physician practices and integrating them into hospital services, and while the stated goal is to improve care coordination, eliminate duplication of services and boost efficiency. However, Medicare and private insurers pay more for hospital services than the same service if done outside the hospital, such as in a doctor’s office.   One example:

  • QuickPress - Valuation/Appraisal

    Proposed CFPB Rule Requires Lenders to Provide Free Appraisal Reports

    New Rule Intended to Help Inform Mortgage Applicants of How Value Is Determined  The Consumer Financial Protection Bureau (CFPB) released Wednesday a new proposed rule that would require mortgage lenders to provide home loan applicants with appraisal reports to determine how the value of a property was determined, reports Tory Barringer at DS News, an outlet that focuses on the mortgage default servicing industry. CFPB proposed the rule in response to a provision of the Dodd-Frank Act that requires creditors to provide mortgage applicants with a copy of written appraisals and home value estimates. The newly-proposed rule would require that…

  • Practice Management - QuickPress

    Bill Gross: We’re Witnessing the Death of Equities —WSJ Market Beat

    Bond King Says Stocks are Dead:  Believes Consistent, Annual Returns Are “Thing of the Past.”  On the Horizon?  Inflation. “The cult of equity is dying,” Bill Gross wrote in his August Investment Outlook, the Wall Street Journal’s Market Beat blog reports.    “Like a once bright green aspen turning to subtle shades of yellow then red in the Colorado fall, investors’ impressions of ‘stocks for the long run’ or any run have mellowed as well.”   Gross points out stocks have averaged a 6.6% annual gain on an inflation-adjusted basis since 1912. But he labels that rate of return as an “historical freak”…

  • Case Law - QuickPress

    Has Sarbanes-Oxley Failed?—NYT, WSJ, IBD, Reuters, & More

    10 Years After Implementation, NYT Cites Lawyer, Former SEC Official, PCAOB Oversight Member, and Editor Who See SOX as a Positive Development.  WSJ Sources Not So Sure.  IBD Claims SOX Has “Devastated” IPO Market.  The Times’ “Room for Debate” roundtable noted that last Sunday, July 24th, marked 10 years since the Sarbanes-Oxley accounting law was enacted, after the scandals at Enron, WorldCom and elsewhere. Many in the business world said complying with the law would be expensive and burdensome, and others called it ineffective. Indeed, since those crises other huge corporations have imploded, like Bear Stearns and Lehman Brothers.  The…

  • Case Law - QuickPress

    Family Business Breakthrough: Wandry v. Commissioner a “Landmark Decision” That Allows Tax-Free Ownership Transfers Over Generations —WSJ

    Shielding the Family Business The best part for valuators is that all of this requires a professional appraisal (detail below). The Wall Street Journal Tax Report‘s Laura Sanders reports  that: Small-business owners often complain of feeling caught in the cross hairs of the tax code. For a change, here’s good news. The Tax Court has just blessed a new technique that owners of closely held businesses—and wealthy families—can use to pass assets to heirs with a minimum of taxes and complications. The ruling in the case, Wandry v. Commissioner,[T.C. Memo. 2012-88 (Mar. 26, 2012)], is stirring up excitement among experts. David Kautter, a director of American…

  • Healthcare - QuickPress

    More on Healthcare Tax Increases Kicking in on Jan. 1, 2013 —WSJ Tax Report

    Two New Taxes on Net Investment Income and Medicare Will Take Effect on January First At the Wall Street Journal’s Tax Report, Laura Saunders explains.   The word is out: Two new taxes on the affluent and wealthy will take effect as scheduled next year as a result of the Supreme Court’s decision upholding the health-care overhaul. One is a new 3.8% tax on net investment income, and the other is a 0.9% increase in the Medicare tax on wages and self-employment income. Both levies apply to joint filers with adjusted gross incomes above $250,000 ($200,000 for singles). A recent…