Abstract:   Accounts receivable are a popular fraud target because so many transactions are recorded to it. This article describes common receivables scams, as [...]

Abstract:   It’s critical for taxpayers to be given the chance to evaluate whether assessments made by the IRS are “arbitrary and excessive.” This [...]

Abstract:   Lost profits estimates are often based off of a company’s historical performance. But the usual methods of calculating these damages may fall [...]

Abstract:   Shareholders with the forethought to sign buy-sell agreements help facilitate voluntary and involuntary transfers between shareholders. But, when it’s time for a [...]

Abstract:   A family limited partnership (FLP) can be a viable tax-advantaged method of handling assets — but only if it’s established and administered [...]

Abstract:   This article discusses a key issue in defensible business valuations: diversity of approach. A recent Tax Court case arose when a shareholder [...]

Abstract:   Cash is an obvious target for dishonest employees bent on fraud. In addition to stealing cash on hand directly, dishonest employees may [...]

Abstract:   This article examines a recent divorce dispute that illustrates how unreliable data can undermine an expert’s estimate. When a divorcing couple disagreed [...]

Abstract:   Every valuation report is created as of a specific time and for a specific purpose, which may affect the standard of value [...]

Abstract:   Information presented on a company’s financial statements may not always be meaningful from a valuation perspective. This article provides four types of [...]