Sat.Sep 10, 2022 - Fri.Sep 16, 2022

Business Valuations for Estate Planning, Wealth Transfer, and IRS Gifting

Chris Curtain

Plan for Your Business Future Starting with a Certified Business Appraisal Estate Planning Starts with Knowing Your Company’s Value If you are a business owner, you have likely considered obtaining a business appraisal of your enterprise.

Cybersecurity + ESG for the Global Capital Markets

Harvard Corporate Governance

Posted by Jonathan R. Everhart, Global ReEnergy Holdings, on Thursday, September 15, 2022 Editor's Note: Jonathan R. Everhart is Chairman, CEO & Chief Investment Officer of Global ReEnergy Holdings. This post is based on Global ReEnergy Holdings memorandum by Mr. Everhart.

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IVSC welcomes new Asia Director

IVSC

The IVSC is delighted to announce the appointment of Nicolas Konialidis as its new Asia Director, based in Singapore.

Adobe to buy design company Figma for $20bn

Financial Times M&A

Deal is part of software giant’s plan to bolster its creative tools offering

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Patagonia Founder Gives Away the Company to Fight Climate Change

NYT M&A

Yvon Chouinard has forfeited ownership of the company he founded 49 years ago. The profits will now be used to fight climate change.

2022 Proxy Season Review: Say-on-Pay and Equity Compensation Plan Voting

Harvard Corporate Governance

Posted by Jeannette Bander, Heather Coleman, and Marc Treviño, Sullivan & Cromwell LLP, on Monday, September 12, 2022 Editor's Note: Jeannette Bander , Heather Coleman , and Marc Treviño are partners at Sullivan & Cromwell LLP. This post is based on a Sullivan & Cromwell memorandum by Ms. Bander, Ms. Coleman, Mr. Treviño, June Hu , Brittney Kidwell, and Rebecca Rabinowitz. Introduction.

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Are Your Risk-Management Practices Keeping Up With the Times

Machen McChesney

Risks abound in today’s uncertain marketplace.

More Trending

Did VCs overpay during the pandemic?

Equidam

Being a VC is not easy. It’s one of the few jobs with minimal feedback on your performance for up to a decade at a time. You screen a tremendous number of startups, pick a handful, and hope a few of those will grow up to become unicorns.

Indemnity and Insurance: How Directors and Officers Can Enhance Their Protections

Harvard Corporate Governance

Posted by Jacquelyn Burke and Rachel Katz, Cooley LLP, on Thursday, September 15, 2022 Editor's Note: Jacquelyn Burke is special counsel and Rachel Katz is an associate at Cooley LLP. This post is based on their Cooley memorandum. Whether they are new executive leaders or longtime members of a corporate board, directors and officers should be considering two prongs of protection—a robust insurance program and a tailored indemnification agreement.

Inflation and It's Impact on Business Valuation in the US Economy

Biz Equity

Introduction

Grindr names new top team as it prepares to go public in Spac deal

Financial Times M&A

George Arison, founder of online car sales group Shift, to become gay dating app’s chief executive

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Grants to Help Train Appraisers

Appraisers Blog

To establish grants directly to supervisor appraisers to help cover the training costs for each Trainee… Folks, this article appeared in American Banker on September 7, 2022.

NYSE’s Proposed Relaxed Pricing Limits for Primary Direct Listings

Harvard Corporate Governance

Posted by Pamela Marcogliese, Taryn Zucker, and Lauren Lee, Freshfields Bruckhaus Deringer LLP, on Sunday, September 11, 2022 Editor's Note: Pamela Marcogliese is partner, Taryn Zucker is counsel, and Lauren Lee is an associate at Freshfields Bruckhaus Deringer LLP. This post is based on their Freshfields memorandum. On December 22, 2020, the U.S.

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Understanding the Company-Specific Risk Premium: A Guide for Attorneys

Gross Mendelsohn

Whether it’s part of a contentious divorce hearing or to assist a client in selling their business, a valuation is extremely important in determining the value of a business. Understanding risk factors is essential in determining how a business will be valued.

EY’s challenge only just beginning after leaders sign off on historic split

Financial Times M&A

The Big Four firm will have to persuade audit and consulting partners that a radical shake-up is in their interests

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Appraisal Foundation, Like Khloe Kardashian, Rattled Tin Cup for PPP Alms

Appraisers Blog

About the SEC’s Climate Proposal

Harvard Corporate Governance

Posted by Maura Hodge, Sam Jeffery, and Julie Santoro, KPMG LLP, on Wednesday, September 14, 2022 Editor's Note: Maura Hodge, Sam Jeffery, and Julie Santoro are partners at KPMG LLP. This post is based on their KPMG memorandum.

What Is Stock Market Short-Termism?

Reynolds Holding

What is stock market short-termism? It’s important to know the boundaries between stock market short-termism and other economic ills, because in public discourse many social and economic woes are mistakenly attributed to stock market myopia.

Microsoft’s Activision deal faces in-depth probes in Brussels and London

Financial Times M&A

EU regulators expected to follow CMA with plans for a prolonged competition investigation into $75bn acquisition

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Is Your Small Business the Best Version of Itself?

BV Specialists

From a personal perspective, we all have stages in our life where we strive to become the best version of ourselves, by improving our overall lifestyle in areas such as health, career, and relationships. Small business owners should take a similar look at their company and ask the same questions.

SEC Releases Final Rules Regarding Pay-Versus-Performance (PVP) Disclosures

Harvard Corporate Governance

Posted by Ira Kay and Mike Kesner, Pay Governance LLC, on Tuesday, September 13, 2022 Editor's Note: Ira T. Kay is Managing Partner and Mike Kesner is Partner at Pay Governance LLC. This post is based on their Pay Governance memorandum.

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Separating Your Business From Its Real Estate

Machen McChesney

Does your business need real estate to conduct operations? Or does it otherwise hold property and put the title in the name of the business? You may want to rethink this approach.

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UBS to lift dividend and beat share buyback target

Financial Times M&A

Swiss bank to lift shareholder returns days after pulling out of deal to buy fintech Wealthfront

The Labor Crisis: Where Are All the Workers?

Gross Mendelsohn

When I ask business owners about the challenges facing their business, there is one common theme that runs across all industries — the labor dilemma. By now, we have all experienced the effects of the “Great Resignation.”

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Proposed Additional Amendments to Form PF

Harvard Corporate Governance

Posted by Jessica Forbes, Philip Heimowitz, and Mark Highman, Fried, Frank, Harris, Shriver & Jacobson LLP, on Saturday, September 10, 2022 Editor's Note: Jessica Forbes and Philip Heimowitz are partners and Mark Highman is special counsel at Fried, Frank, Harris, Shriver & Jacobson LLP. This post is based on a Fried Frank memorandum by Ms. Forbes, Mr. Heimowitz, Mr. Highman, and Conor Almquist.

Equity 156

State Income Tax Apportionment: How Much of Your Business's Income is Subject to State Tax?

Machen McChesney

Businesses operating across state lines must determine the amount of their income that is subject to tax in each state. Generally, this is done using what is known as “formulary apportionment.”

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Fosun: sell the trophy assets first

Financial Times M&A

Data suggest the highly indebted Chinese conglomerate is in a bad place

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The gathering storm: The uncertain future of US healthcare

McKinsey Public & Social Sector Insights

Forces are acting to challenge affordability and access in healthcare and threatening the industry’s economic outlook. At-scale innovation is key to filling the gaps. Insights on Healthcare Systems & Services Health care payors Health care providers Public & Social Sector United States

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CEO Political Leanings and Store-Level Economic Activity during COVID-19 Crisis: Effects on Shareholder Value and Public Health

Harvard Corporate Governance

Posted by John Bizjak (Texas Christian University), on Friday, September 16, 2022 Editor's Note: John Bizjak is the Robert and Maria Lowdon Chair in Finance and Professor of Finance at Texas Christian University Neeley School of Business. This post is based on a recent paper , forthcoming in the Journal of Finance , by Prof.

Retrospective Meetings: Bringing the Post Mortem Business Meeting to Life

Rhythm Systems Growth

You've done it! You and your team have finished a significant project and are ready to celebrate. Your team did a great job adjusting to the challenges and delivering on the project. The team worked hard to get everything done, and they succeeded.

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French TV merger collapses over competition concerns

Financial Times M&A

TF1 and M6 abandon deal seen as test case of European consolidation after regulator raised objections

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The emerging shift to responsible product management

McKinsey Public & Social Sector Insights

Product managers already have a complex role in tech development. Now that incorporating issues like privacy, sustainability, and inclusion is starting to become part of their job, they must navigate a host of new challenges. Our Insights High Tech & Internet Telecommunications Media & Entertainmen

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Glass Lewis Comment Letter to the SEC on Enhanced Disclosure of ESG Issues

Harvard Corporate Governance

Posted by Nichol Garzon-Mitchell, Glass, Lewis & Co., on Monday, September 12, 2022 Editor's Note: Nichol Garzon-Mitchell is Chief Legal Officer and Senior Vice President of Corporate Development at Glass, Lewis & Co. This post is based on a comment letter submitted by Glass Lewis to the U.S. Securities and Exchange Commission regarding the Proposed SEC Climate Disclosure Rule.

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Accounting for Common Area Maintenance Expenses

Gross Mendelsohn

Common area maintenance (CAM) costs are expenses incurred by a landlord to maintain or manage common areas in places like shopping centers or office buildings.

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Germany makes €760mn profit from Lufthansa rescue

Financial Times M&A

Government’s stake sale comes as flag carrier is on track to make first annual profit since pandemic

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Intuitive Machines, a Leading Space Exploration Company, to List on Nasdaq Through Merger with Inflection Point Acquisition Corp.

Business Wire M&A

HOUSTON & NEW YORK--(BUSINESS WIRE) - $IPAX #Artemis--Intuitive Machines, LLC (“Intuitive Machines” or the “Company”), a leading space exploration, infrastructure, and services company founded in 2013, and Inflection Point Acquisition Corp.

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Deregulation and Board Policies: Evidence from Performance Measures Used in Bank CEO Turnover Decisions

Harvard Corporate Governance

Posted by Rachel Hayes (University of Utah), Xiaoli Tian (Georgetown University), and Xue Wang (The Ohio State University), on Wednesday, September 14, 2022 Editor's Note: Rachel Hayes is Professor of Accounting at the University of Utah David Eccles School of Business; Xiaoli Tian is Associate Professor of Accounting at Georgetown University McDonough School of Business; and Xue Wang is Associate Professor of Accounting at The Ohio State University Fisher College of Business.