MUM’s the Word – Court Upholds Simplified Method to Allocate Goodwill in Divorce
Abstract: When the marital estate in a divorce case includes a private business interest, a valuation expert may be needed to allocate value [...]
4 Signs of AR Fraud
Abstract: Accounts receivable (A/R) are often a popular fraud target, because of the high volume of transactions that go through the A/R account. [...]
Qualifications Matter – Don’t Cut Corners on Business Valuation Experts
Abstract: When selecting a business valuation expert, you may find that the least expensive candidate isn’t necessarily the most qualified one. This article [...]
Critical Tax Issues for Business Owners in Divorce
Abstract: The Tax Cuts and Jobs Act (TCJA) made sweeping changes to the tax law that must be considered when business owners file [...]
Growth Plays a Critical Role in DCF Valuations
Abstract: Valuators often turn to the discounted cash flow (DCF) method when appraising a new or growing business. This technique allows for significant [...]
Determining the Value of Human Capital
Abstract: A trained, skilled and innovative workforce able to work as a team to achieve strategic goals is worth its weight in gold [...]
Applying the Daubert Standard in Federal Cases
Abstract: More than 25 years after the U.S. Supreme Court affirmed judges’ roles to act as gatekeepers against “junk science,” hundreds of experts [...]
Limited Partner or Assignee Interest: Tax Court Side with IRS
Abstract: Wealthy taxpayers sometimes incorporate family limited partnerships (FLPs) in their estate plans to help minimize federal estate and gift taxes. Historically, the [...]
Valuations Can Preempt Shareholder Agreement Litigation
Abstract: When entrepreneurs team up to form a new (or combined) business, they often have the forethought to include business valuation provisions in [...]
How Journal Entries May Signal Fraud
Abstract: With a median loss of $800,000, financial statement frauds are the costliest type of white collar crime, according to the 2018 Report [...]