GCF Value

OCTOBER 16, 2020

Darren Mize, ASA, September 15, 2020. Let’s review the 3 approaches to value: Cost Approach Market Approach Income Approach. The Cost Approach. The Cost approach relies on the business’s balance sheet. So, unless the company is heavily invested in assets this approach is rarely used. The Market Approach. The Market approach relies on comparable business transactions within the same industry.

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ThomsonReuters

OCTOBER 15, 2020

Dependent Defined, 26 CFR Part 1, 85 Fed. Reg. 64383 (Oct. 13, 2020). Available at [link]. The IRS has issued final regulations that clarify how the income test for being a qualifying relative applies for taxable years 2018–2025. As background, the Code defines a dependent as a “qualifying child” or a “qualifying relative.” One requirement for being a qualifying relative is that the individual’s gross income must be less than the exemption amount under Code § 151(d) (sometimes called the “incom

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Appraisal Rights

OCTOBER 14, 2020

Shareholder rights (at least in Delaware) include the right to inspect the books and records of the company for a “proper purpose”. What is a proper purpose? We’ll be covering a number of cases in the coming months on this oft-contested issue. For today: enter Woods Tr. of Avery L. Woods Tr. v. Sahara Enterprises, Inc. , No. CV 2020-0153-JTL, 2020 WL 5200421, at *5 (Del.

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Cooley M&A

OCTOBER 13, 2020

The U.S. Department of Justice (DOJ) Antitrust Division issued a new Merger Remedies Manual on September 3, clarifying the analytical framework it is using to evaluate remedies that may address competitive harms stemming from proposed mergers and acquisitions, as well as from consummated mergers. In announcing the modernized Manual, Assistant Attorney General Makan Delrahim said that it reflects DOJ’s “renewed focus on enforcing obligations in consent decrees and reaffirms the Division’s commitm

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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