IVSC

JANUARY 26, 2022

Johnnie White CEO, American Society of Appraisers. We spoke to ASA Chief Executive, Johnnie White, to find out more about his vision for the future of the appraisal profession… How has your career to date led you to the role you have now? My education and work experience has directly led to my current role as CEO for ASA. With a training and background in business, information systems and non-profit association management, my career has increasingly progressed over the past three decades t

Appraisal 246

Appraisal Business Valuation Technology Intangible Assets 246

ThomsonReuters

JANUARY 24, 2022

Overview. The U.S. Supreme Court settled the issue of the COVID-19 vaccine mandate for certain employers under the Occupational Safety and Health Administration’s (OSHA) Emergency Temporary Standard (ETS) on January 13, 2022, by blocking its implementation. However, it ruled in favor of the Centers for Medicare and Medicaid Services (CMS) emergency regulations for COVID-19 vaccine requirements for certain healthcare workers. .

Compliance 119

Compliance 119

Mckinsey and Company

JANUARY 27, 2022

Structured conversation during brainstorming sessions removes some of the risks that can thwart honest discussion.

Corporate Finance 144

Corporate Finance Finance 144

Sun Acquisitions

JANUARY 24, 2022

Background photo created by creativeart – www.freepik.com. The road to business acquisition is fraught with great danger, numerous pitfalls, and unforeseen challenges. Knowing what to look out for during due diligence and surrounding yourself with a team of trusted M&A advisors can help offset the inherent dangers with mergers and acquisitions.

Enterprise Value 98

Enterprise Value Finance Compliance 98

Speaker: Susan Spencer, Principal of Spencer Communications

Intent signal data can go a long way toward shortening sales cycles and closing more deals. The challenge is deciding which is the best type of intent data to help your company meet its sales and marketing goals. In this webinar, Susan Spencer, fractional CMO and principal of Spencer Communications, will unpack the differences between contact-level and company-level intent signals.

Marketability

IVSC

JANUARY 24, 2022

Comment: Investors weigh in on the goodwill amortization debate. In the fall of 2019, the IASB and FASB began projects re-examining goodwill accounting, and specifically, the measurement of goodwill post-acquisition. Central to the considerations of such projects was the potential reintroduction of goodwill amortization after a 20-year hiatus. At the time, the IVSC Business Valuation Board decided to publish a three-part article series to explore certain fundamental questions in this area, aimi

Intangible Assets 130

Intangible Assets Business Valuation Enterprise Value Marketability 130

ThomsonReuters

JANUARY 27, 2022

QUESTION: Our company is an applicable large employer (ALE) that sponsors a self-insured group health plan. We know we have to file Forms 1094-C and 1095-C for the 2021 calendar year. When are these forms due? ANSWER: ALEs must report to the IRS whether they offered full-time employees and their dependents the opportunity to enroll in minimum essential coverage under an eligible employer-sponsored plan, whether the offered coverage was affordable and provided minimum value, and certain other i

105

105

Benchmark Report

JANUARY 24, 2022

Private equity transactions on a global scale returned to form in 2021 following the challenges posed by the pandemic, with private equity firms deploying record amounts of dry powder held as they looked to invest cash accumulated during the pandemic. According to Mergermarket, a record was set for the percentage of M&A deals that involved private equity, with buyouts comprising 27% of global activity in 2021.

Equity 98

Equity Private Equity Firm Marketability 98

Truelytics

JANUARY 25, 2022

Modern Financial Advisor Podcast ·. Episode 73 - Financial Advisors Can Finally Embrace Client Testimonials. It has been common knowledge for independent financial advisors and RIAs that client testimonials and endorsements are a "no go" area. While seemingly every other business in the world can have 5-Star ratings and glowing recommendations plastered all over their websites, Yelp, Google, and their LinkedIn accounts. wealth managers have had to tell their clients and referral partners "Thanks

Marketability 92

Marketability 92

ThomsonReuters

JANUARY 28, 2022

Tax season is a critically busy time of the year for accountants, and we all know the stress that can come with such a high demand for services during that part of the year. But for some tax and accounting firms, the high volume of clients from January to April represents the majority of their business for the year. Figuring out how to stabilize revenue throughout the year can help you reduce overall stress and improve income potential.

Accounting Firms 102

Accounting Firms Start-ups Finance Marketability 102

Mckinsey and Company

JANUARY 28, 2022

As president of Washington’s football team, Wright is calling on his experiences as an NFL player, business school graduate, and McKinsey partner to change an entrenched culture.

101

101

Speaker: Wayne Spivak - President and Chief Financial Officer of SBA * Consulting LTD, Industry Writer, and Public Speaker

The old adages that "cash is king" and "you can’t spend profits" still hold true today. But however well-known these sayings might be, it requires a change in mindset to properly implement a cash flow management system that predicts your business's runaway as accurately as possible. Key to this new mindset is understanding the difference between the Statement of Cash Flows, a historical look at the source and uses of cash, and the Cash Flow Statement, which uses transaction history and forward-l

Corporate Finance

Farrel Fritz

JANUARY 24, 2022

“Except as provided in the operating agreement. ”. By my count, this phrase and its close relative, “unless otherwise provided in the operating agreement,” appear 59 times in New York’s LLC Law, most often to qualify a rule on LLC governance. This substantial deference to the members’ freedom of contract is a hallmark of LLCs, and it is often said that the LLC law contains default rules, or “gap fillers,” subject to the members’ rights to modify the rules as they see fit.

Marketability 85

Marketability 85

Musings on Markets

JANUARY 27, 2022

Inflation numbers have been coming in high now, for more than a year, but for much of the early part of 2021, bankers, investors and politicians seemed to be either in denial or casually dismissive of its potential for damage. Initially, the high inflation numbers were attributed to the speed with the economy was recovering from COVID, and once that excuse fell flat, it was the supply chain that was help responsible.

Risk-free Rate 84

Risk-free Rate Treasury Price to Book Start-ups 84

ThomsonReuters

JANUARY 27, 2022

Federal Independent Dispute Resolution (IDR) Process Guidance for Certified IDR Entities (Dec. 2021). Available at [link]. The DOL, IRS, and HHS have issued a process guide for certified independent dispute resolution (IDR) entities with details on the various aspects of the IDR process under the No Surprises Act, enacted as part of the Consolidated Appropriations Act, 2021 (CAA) (see our Checkpoint article ).

98

98

Mckinsey and Company

JANUARY 27, 2022

Investors have recently focused on space ventures in low-Earth orbit, but interest is growing in lunar and beyond orbital regimes. Here’s what you need to know about this ongoing trend.

98

98

Speaker: Joe Apfelbaum, CEO of Ajax Union

In this webinar, Joe Apfelbaum, CEO of Ajax Union and business strategist, will take you through the ABCs of intent data. You'll learn how to effectively use it to drive business results, with practical tips on how to leverage both company and contact intent data to maximize your marketing efforts. Whether you're a seasoned marketer or just getting started, this webinar is a must-attend for anyone looking to stay ahead in the ever-evolving world of digital marketing.

Marketability

Mogin Rubin M&A

JANUARY 28, 2022

Companies seeking insurance coverage for losses from cyberattacks received good news this month. The New Jersey Superior Court for Union County found that Merck & Co., Inc.’s claim for coverage under their $1.75 billion insurance policy with ACE American Insurance Company (now The Chubb Corporation) is not barred by the policy’s war exclusion clause.

72

72

Benchmark Report

JANUARY 25, 2022

Benchmark International successfully facilitated the transaction of a collection of companies, each offering products or services that cater to the automotive space. The group of companies provides auto collision repair, scrap metal recycling and shredding, auto impound, auto sales and rental, and towing services to the Houston market. The companies include Sterling Interest Investment DBA Elite Collision Center, McKaskle Industrial Complex DBA Fort Bend Recycling, Stor’N Texas DBA H-Town Scrap

Marketability 69

Marketability 69

ThomsonReuters

JANUARY 27, 2022

Hughes v. Northwestern Univ., 2022 WL 199351 (U.S. 2022). Available at [link]. The U.S. Supreme Court has overturned an appellate court’s dismissal of participants’ claims that retirement plan fiduciaries breached ERISA’s duty of prudence by (1) retaining recordkeepers that charged excessive fees; (2) offering investments in “retail” share classes that carried higher fees than those charged by otherwise identical “institutional” classes; and (3) including so many investment alternatives that pa

Compliance 98

Compliance 98

Mckinsey and Company

JANUARY 26, 2022

Small and medium-size enterprises are facing compounding challenges. Governments and other institutions worldwide are launching programs to provide them the advisory support needed to meet the moment.

100

100

Mogin Rubin M&A

JANUARY 28, 2022

Various leaders in the federal government have made it clear that they are now applying greater scrutiny to mergers and acquisitions and are not enamored with many years of anticompetitive business deals and settlements that offer inadequate protection to competition.

Mergers & Acquisitions 74

Mergers & Acquisitions 74

Mergerware

JANUARY 28, 2022

Traditionally M&A deals are known to be explored for either growing a company’s market share or because the company believes it can capitalize on cost savings. When it comes to M&A integration, speed of the integration is considered a mantra of deal rationale success. The first 100 days are considered crucial for acquisition success. The […].

Marketability 66

Marketability 66

The Guardian M&A

JANUARY 25, 2022

The largest ever semiconductor chip merger has been hit by regulatory hurdles and industry opposition Nvidia is becoming increasingly resigned to giving up on its $40bn takeover of Cambridge-based chip designer Arm , as regulatory hurdles and industry opposition mounts, making it almost certain that the two-year time frame the companies aimed to complete the deal in will expire.

Mergers & Acquisitions 66

Mergers & Acquisitions Technology 66

Mckinsey and Company

JANUARY 26, 2022

Walking through an empty office. Moving out of a childhood home. Struggling to write something original. Experiences like these often lack the perfect word, so John Koenig spent more than a decade writing his own dictionary.

100

100

Benchmark Report

JANUARY 24, 2022

Mergers and acquisitions in each industry have their own oddities, and architecture is no different from any other in that regard. However, the following similarities always seem to rise to the top when selling a firm. Lead Architects are the Key to the Business’ Value. At the end of the day, like all professional services businesses, the most valuable asset walks out the door every day – and – there is nothing you can do to force them to come back the next day.

Equity 64

Equity 64

Accounting Web

JANUARY 26, 2022

Sales Tax Taxation of the Metaverse is Coming.

117

117

Gross Mendelsohn

JANUARY 26, 2022

Social Security and Medicare tax. As of January 1, 2022, the maximum amount of annual earnings subject to Social Security increases to $147,000 (from $142,800 in 2021). There is no limit on the amount of earnings subject to the Medicare tax.

64

64

Mckinsey and Company

JANUARY 24, 2022

As agility gains ground, CIOs from the banking and telecom industries came together to discuss challenges and lessons learned from leading agile transformations.

Banking 104

Banking 104

Meade & Moore

JANUARY 27, 2022

Meaden & Moore kicked off the year with a virtual event on ESOP Repurchase Obligation - Considerations for 2022 on January 20th. Attendees learned investment options to consider when funding the repurchase obligation, lending opportunities available and an overview of the repurchase obligation.

59

59

Complysci

JANUARY 28, 2022

Regulatory compliance certification season is well under way. And with it, the stress of documentation, follow-up, cross-checking, and a mind-bogglingly intricate network of spreadsheets keeping track of your progress. Such headaches beg the question: does every certification season have to be this way? Because after all, whether you’re a one-person firm or a 200-person machine, the ever-evolving regulatory landscape can make compliance a little daunting.

Compliance 52

Compliance Technology 52

Gross Mendelsohn

JANUARY 25, 2022

Maryland manufacturers, as well as other businesses located in certain geographic areas, may be eligible for a potentially significant tax credit, but the application window closes soon. If you anticipate hiring employees in the first half of 2022 for your business, you can take advantage of the More Jobs for Marylanders Incentive Program. However, the program will close to new applicants on June 1, 2022, so you should get your application in now.

55

55

Mckinsey and Company

JANUARY 28, 2022

Rapidly accelerating technology advances, the recognized value of data, and increasing data literacy are changing what it means to be “data driven.”.

Technology 111

Technology 111

Meade & Moore

JANUARY 26, 2022

Much of the focus regarding the Employee Retention Credit (“ERC”) has been on businesses that suffered qualifying declines in gross receipts or were subject to a partial suspension of operations. There is, however, another way for certain businesses to qualify for ERC. These businesses, referred to as Recovery Startup Businesses, are eligible for a special carve-out of the ERC, which could result in a maximum credit of $100,000.

59

59

Andrew Stolz

JANUARY 28, 2022

Highlights: Bright future of natural gas as a transition fuel. If Europe holds back Gazprom expansion, pivot to Asia. Domestic market still not fully penetrated yet. Download the full report as a PDF. Gazprom’s revenue breakdown 2020. Price has seen a strong bullish rally and could continue. Throughout the past year, the 50DMA has stayed above the200 DMA, which is a strong bullish signal.

Risk-free Rate 52

Risk-free Rate Net Debt Start-ups Marketability 52

Gross Mendelsohn

JANUARY 28, 2022

The personal and adversarial nature of divorce litigation is a potent combination that can cause emotions to run high, sometimes leading the parties to lash out and punish the other financially. This can take the form of deliberately wasting marital assets, but also concealing marital assets, which we will discuss here.

52

52

Mckinsey and Company

JANUARY 28, 2022

McKinsey senior partner André Andonian offers insights on the significant transitions companies have faced amid the pandemic and the new initiatives businesses will explore in coming years.

94

94