Viking Mergers

MARCH 24, 2022

of automobiles, personal travel, personal meals and entertainment, etc.). Typical expense categories (places to check on your tax returns / P&Ls) are: owner medical or life insurance travel automobiles meals and entertainment dues and memberships. (“Perks” that are paid by the business but really benefit the owner.

EBITDA 130

EBITDA Business Valuation Normalized Earnings Marketability 130

Benzinga

NOVEMBER 7, 2023

07, 2023 (GLOBE NEWSWIRE) -- Strong Global Entertainment , Inc. Blake Titman, Senior Vice President and General Manager of STS, commented, "We have known Tom and the team at ICS for many years and are beyond pleased to have them join the Strong team.

40

40

ThomsonReuters

JULY 14, 2022

As background, Code § 274(n) generally limits a business’s otherwise allowable deductions for food or beverage expenses to 50% of the expenses, subject to various exceptions. The tax tip notes the rules for meals and beverages provided during entertainment events and urges businesses to review special recordkeeping rules for business meals.

98

98

Viking Mergers

FEBRUARY 23, 2023

Mergers and acquisitions are generally most common in the technology, healthcare, financial services, and retail sectors. In 2022, there were more than 13,000 deals globally across all three major sectors — information technology (or simply “technology”), media and entertainment, and telecommunications.

Technology 130

Technology Finance B2B Start-ups 130

Viking Mergers

FEBRUARY 27, 2023

In addition to business meals for clients and business connections, expenses for certain business entertainment, like employee picnics and recreational activities, may also qualify for deductions. Typically, business meals are 50% deductible. However, any costs for employee meals in the office are 100% deductible.

Start-ups 130

Start-ups Banking Marketability Technology 130

BV Specialists

MARCH 14, 2022

Others have mocked them in the past for their habits and preferences, while underestimating their potential, and not realizing the vast majority of this generation are nothing like the stereotypical picture painted by so many who are engrained in “old school” mentality.

Marketability 78

Marketability Business Valuation Appraisal 78

Reynolds Holding

OCTOBER 19, 2023

Given the widespread notoriety of meme stocks like AMC Entertainment, and Robinhood’s January 2021 halt of trading in GameStop shares, [1] this is not news to most people. Playing games has been a popular pastime throughout history for a multitude of reasons, including entertainment, relaxation, community-building, and learning.

Banking 72

Banking B2B Finance Technology 72

ThomsonReuters

DECEMBER 1, 2023

Property generally used for entertainment, recreation, or amusement (including photographic, phonographic, communication, and video recording equipment).

Intangible Assets 97

Intangible Assets 97

Benzinga

MARCH 18, 2023

IBM Corporation, Microsoft Corporation, General Vision, Inc., announced its Strategic Collaboration Agreement (SCA) with Slalom, LLC to develop vertical solutions and accelerators on AWS for their customers in healthcare, life sciences, financial services, energy, and media and entertainment industries. Enlitic, Inc.,

Marketability 40

Marketability Technology 40

Reynolds Holding

JUNE 25, 2023

The bill excepts: fixed term contracts, which is not defined in the bill, but is generally understood to mean those contacts where an employee is employed for a fixed period of years. A court can also award injunctive relief.

45

45

Equidam

MARCH 25, 2024

Entertainment Production 2.91 Entertainment Production 2.91 Industry EBITDA Multiple Advanced Medical Equipment & Technology 5.25 Advertising & Marketing 1.56 Aerospace & Defense 2.26 Agricultural Chemicals 2.25 Airlines 1.42 Airport Operators & Services 1.42 Aluminum 1.32 Apparel & Accessories 2.44 Footwear 2.27

EBITDA 57

EBITDA Banking Start-ups Business Valuation 57

Benzinga

MAY 10, 2022

SeatGeek is proud to partner with some of the most recognized names in sports and live entertainment across the globe including the Dallas Cowboys, Brooklyn Nets and Liverpool F.C., SeatGeek").

Technology 40

Technology 40

Equidam

NOVEMBER 23, 2021

Generally, we look at investing in 2 broad categories: ‘essentials for living,’ such as clean water, food, education, and renewable energy; and ‘platforms’ that will be instrumental to delivering the goods and services that Africans need. Africa’s growing population is driving the world’s highest rate of urbanization.

Start-ups 52

Start-ups Marketability 52

Appraiser Newsroom

MARCH 20, 2024

Industry sectors include Media & Entertainment, Retail and Consumer Products and Private Equity. Drawing on his 16 years of experience as an institutional Chief Compliance Officer and General Counsel, David provides ongoing advice to investment advisers on securities law issues, including SEC filings.

Intangible Assets 52

Intangible Assets Compliance Equity Finance 52

ThomsonReuters

FEBRUARY 1, 2021

However, employers generally receive a 5.4% If these loans are not repaid within a certain amount of time, the Federal Unemployment Tax Act (FUTA) tax rate credit that most employers enjoy begins to be reduced. FUTA tax credit. The FUTA tax rate is currently 6.0% on the first $7,000 in wages per employee each year. FUTA credit reduction.

89

89

Reynolds Holding

FEBRUARY 6, 2023

4] While the Delaware General Corporation Law (“DGCL”) permits a corporation to include in its certificate of incorporation a provision eliminating or limiting the personal liability of directors for monetary damages for breach of fiduciary duty, such exculpation does not apply to, among other things, a breach of the duty of loyalty. [5]

Compliance 58

Compliance Technology 58

ThomsonReuters

OCTOBER 7, 2021

This means that the privacy rule does not apply when an individual is asked about their vaccination status by a school, employer, store, restaurant, entertainment venue, or another individual. Likewise, the privacy rule does not prohibit individuals from asking other individuals (e.g.,

52

52

ThomsonReuters

DECEMBER 22, 2020

However, core cafeteria plan principles remain in place: cashouts of unused contributions and retroactive election changes generally are not permitted. These provisions generally apply to plan years beginning on or after January 1, 2022. Surprise Medical Billing. Disaster Relief. Mental Health Parity Expansion.

Compliance 90

Compliance 90

ThomsonReuters

APRIL 18, 2023

Therefore, preparing financial statements that are in compliance with generally accepted accounting principles (GAAP or U.S. It should be noted that failure to comply with GAAP and Generally Accepted Auditing Standards (GAAS) standards are among the more common types of accounting malpractice. What are the GAAP standards?

Finance 52

Finance Intangible Assets Fair Market Value Compliance 52

Reynolds Holding

MARCH 18, 2024

with a subsidiary of Microsoft failed to comply with the requirements of the Delaware General Corporation Law (DGCL). a gaming and entertainment company, signed a merger agreement providing for the US$69 billion acquisition of Activision by Microsoft.

Dividends 45

Dividends Marketability 45

Reynolds Holding

NOVEMBER 1, 2023

On October 4, 2023, the Deputy Attorney General announced a safe harbor for merging parties to self-report criminal violations—not just antitrust violations—for up to six months after the transaction closes. Postal Service’s Office of Inspector General. government’s broad commitment to policing labor market violations.

Compliance 40

Compliance Marketability Technology 40

Lighter Capital

MARCH 4, 2023

What about the meals and entertainment expenses that weren’t just for company outings, but were for taking potential customers out for pitch meetings? For example, you could have “Travel – General” and “Travel – Customers.” In reality, that’s probably not enough.

Start-ups 52

Start-ups Marketability Finance 52

Reynolds Holding

APRIL 24, 2024

Yet, many naive consumers may fail to draw this inference and entertain the possibility that the milk is French (as studies have documented; e.g., Jin et al., More generally, empirical evidence supports our thesis. AEJ: Micro 13: 141-173, 2021). For instance, Kim et al. (J

Marketability 59

Marketability Technology 59

Equidam

FEBRUARY 16, 2024

16.12 ↑ 19.76% Entertainment Production 16.73 16.12 ↑ 19.76% General Education Services 10 10.8 ↑ 8.00% Personal Care Services 13.46 16.12 ↑ 19.76% Entertainment Production 16.73 16.12 ↑ 19.76% General Education Services 10 10.8 ↑ 8.00% Personal Care Services 13.46 12.85 ↑ 35.55% Airlines 10.98

EBITDA 57

EBITDA Terminal Value Banking Marketability 57

Cooley M&A

AUGUST 27, 2020

While ambiguity is often revered in our entertainment, it is certainly less welcome in legal writing, which is why it’s comforting to read a Delaware opinion (for what else would us lawyers do in our spare time!) In fact, as one critic notes, “the only objectively true statement that can be made about that ending is that it’s ambiguous.” [1]

40

40

Cooley M&A

NOVEMBER 1, 2018

In spite of a general environment of political and economic uncertainty and a daily sprinkling of stock market volatility, trade wars, sanctions, the U.S. The value paid for desirable targets has generally been creeping upwards. As we saw with the AT&T/Time Warner case, any merger challenge by the U.S. Mega-deals rule.

Technology 52

Technology Marketability Equity 52

Musings on Markets

SEPTEMBER 11, 2023

The recent troubles in entertainment, though, reflect a longer term disruption that has occurred in the business, with the rise of streaming as an alternative to the traditional platforms for movies and television shows. Consumption Has streaming changed the way that we watch movies and broadcasting content?

Start-ups 77

Start-ups Market Capitalization Marketability Technology 77

Equidam

NOVEMBER 22, 2021

Entertainment Production. 17,28. General Education Services. Diversified REITs. Drug Retailers. Electric Utilities. Electrical Components & Equipment. Electronic Equipment & Parts. Employment Services. Environmental Services & Equipment. Exchange-Traded Funds. Accounting & Tax Preparation. Pharmaceuticals.

EBITDA 52

EBITDA Banking Marketability Technology 52

ThomsonReuters

SEPTEMBER 2, 2021

To make things more complicated, most accounting departments use Generally Accepted Accounting Principles (GAAP) to calculate their financial position. Examples of permanent differences include fines and penalties, entertainment expenses, municipal bond interest, and life insurance proceeds. How provision for tax is calculated.

Start-ups 52

Start-ups Compliance Corporate Finance Finance 52

ISA

AUGUST 30, 2022

It is at once entertaining and disturbing to watch. Judges generally seek to appoint private attorneys or community organizations to be guardians. On the NGA’s website, there is a searchable map of the U.S. that shows which states have guardianship associations. Surprisingly, there are only about 25 states that have them.

Appraisal 75

Appraisal Fair Market Value Liquidation Value Marketability 75

Appraiser Newsroom

JULY 5, 2022

He has been a consultant for the World Bank and regularly performs appraisals for federal, state and local agencies, as well as the gem and jewelry trade, museums, banks, accountants, attorneys and the general public. As a skilled presenter he engages, entertains and educates.

Appraisal 40

Appraisal Banking Accounting Firms Business Valuation 40

Lighter Capital

MAY 26, 2020

You’ll generally be able to access more favorable funding terms when you don’t need capital and have the flexibility to wait until the deal climate improves. Travel, event, and entertainment expenses, which can make up a substantial portion of operating budgets at startups, have disappeared for many companies. .

Finance 52

Finance Banking Equity 52

Reynolds Holding

DECEMBER 12, 2023

and Sony Music Entertainment Inc.), (b) active in California or New York, or (c) U.S. The California laws will allow covered entities to submit reports generated to comply with substantially similar federal rules (such as the FAR Council or the SEC climate disclosure rules, if they are passed). of America, Sony Financial Holdings Inc.,

Start-ups 72

Start-ups Compliance Finance Marketability 72

Appraiser Newsroom

JULY 9, 2023

The New Orleans practice includes tax planning and tax controversies, tax-exempt organizations, estate planning/administration and litigation, commercial transactions and general commercial litigation. David has enjoyed serving as in-house and outside General Counsel for multiple companies. Bolls has been an attorney for over 25 years.

Appraisal 40

Appraisal Business Valuation Intangible Assets Compliance 40

Equidam

FEBRUARY 8, 2023

13.46 ↓ -22% Entertainment Production 26.54 13.46 ↓ -22% General Education Services 23.88 13.46 ↓ -22% Entertainment Production 26.54 13.46 ↓ -22% General Education Services 23.88 Industry EBITDA Multiple Old New Var % Advanced Medical Equipment & Technology 36.66 20.99 ↓ -43% Advertising & Marketing 12.74

EBITDA 40

EBITDA Terminal Value Banking Marketability 40

Benzinga

MARCH 7, 2024

In a strategic move to bolster its presence in the professional digital cinema camera market, Nikon Corporation (OTCPK: NINOY) has announced plans to acquire RED.com, LLC , a renowned U.S. cinema camera manufacturer.

Marketability 72

Marketability 72

Cooley M&A

MARCH 11, 2022

With this ruling, the court also expands on the jurisprudence in In Re Appraisal of Regal Entertainment Group (Del. This decision may also pave the way for appraisal arbitrage in mixed consideration deals more generally, even absent a change in target’s value between signing and closing. share and target’s change in value was only $2.30/share).

Appraisal 40

Appraisal Marketability 40