Valuing Divestitures and Spinoffs

Apr 19, 2018

It’s not uncommon for companies to sell or “spin off” part of the business. However, valuation adjustments may be needed to reflect changes in the newly independent company’s relationship with its former parent. A question of dependen ...

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Federal Banking Agencies Revise Standard for Current Expected Credit Losses (CECL)

Apr 18, 2018

On April 17, 2018, the federal banking agencies – The Board of Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation, and the Office of the Comptroller of the Currency – issued a joint press release which “p ...

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Identity Crisis - How Experts Identify Alter Ego Companies

Apr 16, 2018

Don’t give up on defendants that appear to have limited financial resources. In some cases, plaintiffs may be able to successfully assert that the defendant is nothing more than an “alter ego” for a more solvent company. How do you ...

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How Do You Determine Loan Prices?

Apr 11, 2018

Loan-pricing models are key In today’s highly competitive lending environment, it’s tempting to try to gain a competitive advantage simply by setting your commercial loan prices according to what other banks in your area charge. Of course, compet ...

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A Review of the New Tax Law: What Lenders Should Know

Apr 9, 2018

A sweeping new law, the Tax Cuts and Jobs Act (TCJA), was passed in late 2017 with significant implications for businesses. Lenders need to be aware of these changes and understand the potential ramifications for their borrowers — both positive and ...

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Patent Apportionment: Don’t Double Count Damages!

Apr 9, 2018

When calculating reasonable royalty damages in patent infringement cases, experts are often called upon to “apportion” the royalty base among multiple patents or between infringing and noninfringing products or product features. In Finjan ...

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Foreign-Owned U.S. Disregarded Entities Must ACT NOW and File Form 5472

Apr 9, 2018

In 2016, the IRS finalized regulations pertaining to income tax recordkeeping and filing obligations for U.S. disregarded entities (DEs), such as single member LLCs, which are owned by a non-US person. The new regulations, which require the filing of ...

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Banking Agencies Issue Final Rules on Commercial Real Estate Appraisal Threshold

Apr 5, 2018

In a joint press release, the three major banking regulatory agencies — The Board of Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation, and the Office of the Comptroller of the Currency — announced the iss ...

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The End of the Offshore Voluntary Disclosure Program (OVDP)

Apr 4, 2018

Since its inception in 2009 (and through the 2012 revised rules), the Internal Revenue Service (IRS) Offshore Voluntary Disclosure Program (OVDP) has been available to provide taxpayers with undisclosed foreign financial assets and income in “o ...

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What does the New Tax Law mean for Business Valuation?

Apr 2, 2018

The Tax Cuts and Jobs Act (TCJA) is the most significant overhaul of the tax code in more than 30 years. In addition to cutting tax rates, the law adds, modifies and eliminates many other business-related tax breaks, along with transitioning to a ter ...

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