ThomsonReuters

SEPTEMBER 9, 2021

The IRS has announced the special per diem rates that can be used to substantiate the amount of business expenses incurred for travel away from home on or after October 1, 2021. Employees must still substantiate the time, place, and business purpose of their travel expenses.) Contributing Editors: EBIA Staff.

52

52

ThomsonReuters

MARCH 11, 2021

QUESTION: Our company would like to simplify reimbursements for business travel expenses by paying employees a fixed amount for each travel day regardless of incurred expenses. The rates for travel within the continental United States are available on the website of the General Services Administration.

Compliance 59

Compliance 59

ThomsonReuters

NOVEMBER 18, 2021

(The guidance also applies to self-employed individuals and the limited group of employees that may take an above-the-line deduction for business travel expenses.) EBIA Comment: Traveling employees who receive per diems may not always spend the entire amount or use the entire meal portion at restaurants.

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ThomsonReuters

JANUARY 26, 2023

While not mentioned in this guidance, employers providing company cars must also consider the effect of Code § 274(l), which disallows any deduction for expenses relating to travel between an employee’s residence and place of employment (see our Checkpoint article ). Contributing Editors: EBIA Staff.

Fair Market Value 102

Fair Market Value Marketability 102

ThomsonReuters

DECEMBER 22, 2021

For more information, see EBIA’s Cafeteria Plans manual at Sections XX.L.8.b b (“Mileage Rate for Traveling to Obtain Medical Care”) and XX.M (“Table of Common Expenses, Showing Whether They Are for ‘Medical Care’”). See also EBIA’s Consumer-Driven Health Care manual at Sections XV.C (“What Is an HSA-Qualified Medical Expense?”)

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ThomsonReuters

MAY 26, 2022

EBIA Comment: Employers that have adopted or are considering adopting leave-based donation programs to aid the citizens and residents of Ukraine, refugees from Ukraine, or individuals working, traveling, or currently present in Ukraine will welcome the favorable tax treatment. Contributing Editors: EBIA Staff.

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ThomsonReuters

FEBRUARY 11, 2021

This would not be travel “away from home” for most of them, and we understand that the usual travel exclusion rules will not apply to our local employees. Generally, the cost of lodging when an employee is not traveling away from home fails that condition because it is a personal expense. and XXIII.E (“Local Lodging”).

89

89

ThomsonReuters

DECEMBER 23, 2020

For more information, see EBIA’s Cafeteria Plans manual at Sections XX.L.8.b b (“Mileage Rate for Traveling to Obtain Medical Care”) and XX.M (“Table of Common Expenses, Showing Whether They Are for ‘Medical Care’”). See also EBIA’s Consumer-Driven Health Care manual at Sections XV.C (“What Is an HSA-Qualified Medical Expense?”)

98

98

ThomsonReuters

MARCH 17, 2022

While not mentioned in this guidance, employers providing company cars must also consider the effect of Code § 274(l), which disallows any deduction for expenses relating to travel between an employee’s residence and place of employment (see our Checkpoint article ). Contributing Editors: EBIA Staff.

Fair Market Value 98

Fair Market Value Marketability 98

Benzinga

APRIL 10, 2023

Rogers will work to quickly address gaps in the busiest and most critical sections of the subway system. "We Residents and visitors expect wireless connectivity when they're travelling on the TTC's subway system," said Ron McKenzie, Rogers' Chief Technology and Information Officer.

Technology 40

Technology 40

Internal Audit 360

MARCH 28, 2024

We don’t have to travel to perform the audit or to meet with people – and meeting with people face-to-face is far superior to a virtual meeting. I welcome your thought in the comments section below. People’s ability to visit us without others knowing. Ready access to management and staff. Our access to files and other information.

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Reynolds Holding

JUNE 6, 2023

Pirani that Section 11 of the Securities Act of 1933 requires plaintiffs to plead and prove that they bought shares registered under the registration statement they claim is materially misleading. 1967), in which Judge Friendly explained that only purchasers of newly registered shares could bring an action under Section 11.

Technology 40

Technology Marketability 40

Reynolds Holding

MARCH 28, 2024

Special Information-Sharing Procedures The Proposed Rule would subject RIAs and ERAs to FinCEN’s rules implementing the special information-sharing procedures of Section 314 of the PATRIOT Act. persons.

Compliance 45

Compliance Banking Treasury Venture Capital Fund 45

Reynolds Holding

JUNE 20, 2022

6] The Court expressly declined to decide, however, whether “‘supervision of cargo loading alone would suffice’ to exempt a class of workers under [Section] 1” or whether the FAA applies to classes of workers whose duties are “further removed from the channels of interstate commerce or the actual crossing of borders.” [7]. BACKGROUND.

45

45

Peak Business Valuation

JANUARY 17, 2024

Some common recreational vehicles are motorhomes, travel trailers, fifth wheels, and hybrid trailers. Moving forward, healthy growth is likely to continue as consumers seek fun alternatives to traveling. The following section highlights SDE, EBITDA, and REV multiples for an RV dealership.

Discounted Cash Flow 52

Discounted Cash Flow Business Valuation Appraisal EBITDA 52

ThomsonReuters

AUGUST 19, 2021

While not mentioned in this guidance, employers providing company cars must also consider the effect of Code § 274(l), which disallows any deduction for expenses relating to travel between an employee’s residence and place of employment (see our Checkpoint article ). Contributing Editors: EBIA Staff.

Fair Market Value 52

Fair Market Value Marketability 52

Benzinga

APRIL 21, 2022

A deterioration in demand for water treatment utilities from huge industrial and commercial operators instigated by lockdowns and travel constraints has significantly obstructed the revenue potential for the corporations functioning in the market. Get a Sample PDF Brochure: [link].

Marketability 40

Marketability Technology 40

Musings on Markets

DECEMBER 2, 2020

Why would a company that derives its value from short term rentals by people who travel want to go public, when a out-of-control virus is causing its business to shut down? In this section, I will start with a brief history of the company, move on to reviewing its financials leading into 2020, and then look at how it has performed in 2020.

Start-ups 52

Start-ups Marketability Equity Market Capitalization 52

ThomsonReuters

MARCH 4, 2021

For more information, see EBIA’s Fringe Benefits manual at Sections II.E (“Employee Business Expense Reimbursements”), IV (“Company Cars and Related Benefits”), and XXI (“Travel Expense Reimbursements”). Contributing Editors: EBIA Staff.

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ThomsonReuters

APRIL 28, 2022

The tickets were issued under a travel pass program that provided free standby tickets for the airline’s retired pilots and their family and friends. For more information, see EBIA’s Fringe Benefits manual at Section XXIV.B (“No-Additional-Cost Services”). Contributing Editors: EBIA Staff.

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52

Peak Business Valuation

SEPTEMBER 27, 2023

Hotels and motels provide temporary housing for domestic and international travelers. Moving forward, the hotel and motel industry may benefit from increasing travel rates and improving economic conditions. The following sections discuss SDE , EBITDA, and REV multiples for a hotel or motel.

Business Valuation 52

Business Valuation EBITDA Appraisal Fair Market Value 52

Internal Audit 360

OCTOBER 27, 2023

Please leave your ideas in the comments section below. Closing Separation of Duties Loopholes Luckily, in most companies Separation of Duties is taken rather seriously—or at least the internal auditors have enough evidence to feel that it could be being taken seriously.

Start-ups 52

Start-ups Marketability 52

Peak Business Valuation

NOVEMBER 15, 2023

In the following section, we delve into some of the typical companies that need a machinery and equipment appraisal. These include the type and quantity of equipment, appraiser fees, and travel expenses. What Types of Machinery and Equipment Need an Equipment Appraisal? Keep in mind that this list is not exhaustive.

Appraisal 52

Appraisal Business Valuation Finance Marketability 52

Chris Mercer

DECEMBER 14, 2022

I had been traveling a great deal and working too hard. This next section borrows from a previous post, but it bears repeating. ChrisMercer.net is a blog where I talk primarily about things related one way or another to business valuation, but I also venture into personal topics from time to time. Walking has been one of those topics.

Start-ups 52

Start-ups Business Valuation 52

Farrel Fritz

MARCH 7, 2022

Many years ago the NRA relocated its headquarters to Fairfax, Virginia, but it remains legally domiciled in New York as a Section 501 tax-exempt, not-for-profit corporation and charitable organization subject to the New York AG’s oversight. As Justice Cohen explained in his opinion’s introductory section, the AG’s allegations of misconduct.

Compliance 52

Compliance Start-ups 52

ThomsonReuters

MARCH 1, 2024

Some examples include—but are not limited to—the following: Business vehicle expenses Charitable donations Real-estate taxes Self-employment health insurance Marketing and advertising costs Salaries and employee benefits Business-related travel expenses Professional fees/organizational dues Training/education General business expenses (e.g.,

Start-ups 52

Start-ups Dividends Marketability 52

Reynolds Holding

OCTOBER 26, 2022

A violation of Section 2339B exposes the defendant to, among other penalties, extensive asset forfeiture, including forfeiture of “all assets, foreign or domestic,” of an entity “engaged in planning or perpetrating any Federal crime of terrorism” against the United States, citizens, or residents of the United States, or their property. [13].

Compliance 49

Compliance Finance Marketability 49

IVSC

OCTOBER 21, 2023

The Bureau of Overseas Buildings Operations (OBO) is the real estate section of the U.S. The recent IVSC exposure draft includes a new section on data and inputs and another on valuation models. I find these sections particularly timely with the expanding use of chatbots and AI in general. Department of State.

Appraisal 246

Appraisal Marketability Technology Start-ups 246

Reynolds Holding

FEBRUARY 15, 2024

Though parts of our securities laws have standards of strict liability, [11] such as conducting an unregistered offering, many of the key anti-fraud sections of the 1933, 1934, and 1940 acts require some form of intent or at least negligence. What does that mean for securities law, particularly the laws related to fraud and manipulation?

Finance 45

Finance Start-ups Marketability Technology 45

Benzinga

MAY 11, 2022

This communication contains "forward-looking statements" within the meaning of the federal securities laws, including Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. Cautionary Statement Regarding Forward-Looking Statements.

EBITDA 40

EBITDA Technology Marketability Finance 40

Musings on Markets

FEBRUARY 11, 2023

In this section, I will begin measures of country default risk, including sovereign ratings and CDS spreads, before moving to more expansive measures of country risk before concluding with measures of equity risk premiums for countries, a pre-requisite for estimating the values of companies with operations in those countries.

Risk Premium 76

Risk Premium Start-ups Equity Marketability 76

FE International

APRIL 13, 2022

For more specifics on each section, read our post about SaaS Valuations in full. Despite challenging trading conditions for many businesses, and huge disruption to personal and business travel, we expect the SaaS industry and ultimate exit multiples to continue to grow in 2022. Metrics: Quantity. of Clients, LTV, ARPA, MRR. Churn Rate.

Private Equity Firm 52

Private Equity Firm Equity B2C Start-ups 52

Reynolds Holding

FEBRUARY 23, 2023

In this role, I’m responsible for overseeing the more than 200 prosecutors in the division’s Fraud Section and Appellate Section – both of which play a critical role in the department’s fight against economic crimes. People who travel the country and the world for cases and to build critical partnerships.

Compliance 45

Compliance Marketability Start-ups Banking 45

ThomsonReuters

DECEMBER 23, 2020

Qualified Transportation Fringe, Transportation and Commuting Expenses under Section 274, 26 CFR Part 1, 85 Fed. The final regulations also clarify that Code § 274(l) does not apply to expenses incurred while traveling away from home. 81391 (Dec. Available at [link]. Applicability Date. Contributing Editors: EBIA Staff.

Fair Market Value 89

Fair Market Value Marketability 89

Musings on Markets

FEBRUARY 16, 2024

An earthquake in California will affect a far bigger swath of companies, partly because the state is home to the fifth largest economy in the world, and the pandemic in 2020 caused an economic shutdown that had consequences across all business, and was catastrophic for the hospitality and travel businesses.

Risk Premium 74

Risk Premium Start-ups Beta Marketability 74

Farrel Fritz

JANUARY 29, 2024

A road less traveled begins at Section 910 of the Business Corporation Law (the “BCL”). There are many paths to a fair value appraisal proceeding.

Appraisal 59

Appraisal Finance 59

ThomsonReuters

FEBRUARY 8, 2024

The IRS allows LLCs to deduct initial start-up costs — e.g., marketing materials, travel, permits, legal fees, research — and thereafter allows deductions for a wide variety of operational costs, including: Computers, printers, and other office supplies Phone and internet Website development Graphic design (e.g.,

Start-ups 52

Start-ups Dividends Technology Marketability 52