Business Sales M&A
FEBRUARY 25, 2021
“Building and Protecting Your Business Worth Podcast” hosted by Thomas J. Perrone, CLU, CIC, brings together ideas from successful small business owners, and professionals from many different industries to share strategies and ideas to help create business growth, increased profits, and to protect your business worth from the “What If’s Of Life” The podcast will share ideas of how to unlock your.
ThomsonReuters
FEBRUARY 15, 2021
When the United Kingdom (UK) officially implemented its Brexit plan and withdrew from the European Union (EU) on January 31, 2020, the UK and EU entered into an eleven-month “transition” period, the main purpose of which was to negotiate a free trade agreement (FTA) between the two parties. Finally, on December 24, 2020, the UK and EU announced that an agreement had been reached allowing originating goods to continue to flow under duty and quota-free conditions after the Brexit transition perio
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Shuster & Co.
FEBRUARY 27, 2021
Business partnerships are formed for many reasons, and many people find decades of success with the right partner. Sooner or later, nearly all partnerships come to an end. In many cases, a major life event, such as retirement, a change in health, divorce, etc. or conflicting viewpoints between partners may prompt a dissolution. Ideally, during the company’s founding, a dissolution procedure would have been outlined in the partnership agreement, but this isn’t always the case.
Quantive
FEBRUARY 28, 2021
Quantive is pleased to announce that it acted as exclusive financial advisor to Tiger Innovations in its sale to General Atomics. Tiger is a leader in the development of cutting edge satellite systems and related space support systems for various US Government entities. “Acquiring Tiger Innovations strengthens our space systems capabilities,” stated Scott Forney, president […].
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.
Cooley M&A
FEBRUARY 19, 2021
Special purpose acquisition companies (SPACs) have exploded as an increasingly popular way for private companies to go public. There were more SPAC IPOs in 2020 than traditional IPOs. The market for SPAC IPOs and so-called “de-SPAC” transactions, by which private companies become public companies by combining with a SPAC, is as hot as ever. Many leading investors and businesspeople (not to mention a number of celebrities and athletes), are participating in some way in the SPAC boom.
Shephard Mullin M&A
FEBRUARY 17, 2021
As anyone who follows the industry can tell you, mergers and acquisitions activity in the aerospace and defense industry has remained robust over the past decade. In 2019 alone, there were 460 corporate acquisitions in this sector. And while a slowdown in 2020 deal activity is certainly expected as a result of the COVID-19 pandemic, results for at least the second quarter remained strong, with 84 deal closings.
Business Valuation Zone brings together the best content for business valuation professionals from the widest variety of industry thought leaders.
ThomsonReuters
FEBRUARY 18, 2021
IRS Publication 503 (Child and Dependent Care Expenses (for 2020 Returns); IRS Form 2441 (Child and Dependent Care Expenses) and Instructions (2020). Publication 503. Form 2441. Instructions. The IRS has released the latest versions of Publication 503 and Form 2441 (and its accompanying instructions) for the 2020 tax year. Publication 503 explains the requirements that taxpayers must meet to claim the dependent care tax credit (DCTC) under Code § 21 for child and dependent care expenses.
Appraisal Rights
FEBRUARY 11, 2021
We’ve covered South African appraisal rights before – it remains a jurisdiction with active valuation and appraisal disputes making the news. One recent news article recaps a situation involving South African appraisal in the case of Sabvest Capital/Sabcap. Per the article, and this filing , “Sabcap” acquired all the shares of “Sabvest” in exchange for Sabcap shares via a scheme of arrangement.
Lighter Capital
FEBRUARY 5, 2021
If you already have a functional prototype and a business plan and you've burned through much of your initial money, then you’re ready to start raising real capital for your startup. There are several natural questions that come up at this point: Where can I find the money I need? Who do I need to hire in my company at this stage? And how much money should I raise?
Cooley M&A
FEBRUARY 12, 2021
In an installment of Law.com’s “Legal Speak” podcast, Jamie Leigh, partner and co-chair of Cooley’s mergers and acquisitions practice group, discusses the various levels of support needed to help build more diverse and equitable M&A teams in Big Law, including male allyship, as well as the importance of strategic thinking in law firm leadership and how clients are driving M&A culture change.
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
Shephard Mullin M&A
FEBRUARY 11, 2021
As anyone who has been through a corporate sale process can tell you, there is no such thing as a “standard” M&A transaction. Every deal is different and presents a unique set of challenges. This is especially true of transactions involving lead generation companies, which can be very different than businesses in other industries. Amongst other differences, companies in this space utilize a wide variety of customized commercial arrangements and are subject to numerous industry-specific re
Business Sales M&A
FEBRUARY 3, 2021
New Haven, CT – VR Business Sales – Mergers & Acquisitions, Marcum LLP, and the Law Firm of Zangari Cohn Cuthbertson Duhl & Grello P.C. released the 2020 Year End Report of the CT Business Owners Exit Planning Survey. The Connecticut Business Owners Exit Planning Survey was created to measure how well owners are prepared for an exit and to gauge their sentiment for selling a business in.
ThomsonReuters
FEBRUARY 11, 2021
IRS Information Letter 2020-0027 (Sept. 25, 2020). Available at [link]. The IRS has released another information letter responding to an inquiry regarding unused amounts in a participant’s dependent care flexible spending arrangement (FSA) account. The participant had unused amounts because his children did not attend summer camp due to COVID-19 and he did not expect to have additional childcare expenses for 2020.
Appraisal Rights
FEBRUARY 5, 2021
In a comprehensive ruling handed down last week, the Grand Court of the Cayman Islands confirmed that minority shareholders of companies that undertake a ‘short-form’ merger are entitled to dissent from the merger and to be paid fair value for their shares, as determined by the Grand Court. The ruling, delivered in Changyou.com Limite d, has wide-ranging implications, given that a number of Cayman Islands mergers have already been completed without dissent rights being offered to minority shareh
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.
Law Essentials M&A
FEBRUARY 7, 2021
This blog is written by Chandrika Arora, a third year student at NMIMS, Kirit P. Mehta, School of Law, Mumbai.
Quantive
FEBRUARY 12, 2021
Business valuation involves an in-depth qualitative and quantitative analysis of a business […]
Shephard Mullin M&A
FEBRUARY 2, 2021
Lower Thresholds For HSR Filings. On February 1 st , 2021, the Federal Trade Commission announced revised, lower thresholds for premerger filings under the Hart-Scott-Rodino Antitrust Improvements Act of 1976. The filing thresholds are revised annually, based on the change in Gross National Product (GNP) and had not been lowered since 2010. The new thresholds will become effective on March 4, 2021.
Deal Law Wire
FEBRUARY 12, 2021
The threshold for certain pre-closing net benefit reviews under the Investment Canada Act (ICA) and the threshold for a pre-closing merger notification under the Competition Act have now both been released for 2021. Thresholds under both statutes decreased slightly, meaning more transactions may be reviewable or notifiable, respectively, than in 2020.
ThomsonReuters
FEBRUARY 10, 2021
The Consolidated Appropriations Act, 2021 (CAA; PL 116-260), contained numerous tax provisions. While many of those provisions impact tax years 2021 and later, some affect 2020 returns. Here’s a rundown of what you need to know about the CAA as you prepare 2020 business and individual tax returns. Individual Returns. Amendments to CARES Act Economic Impact Payment Rules.
Appraisal Rights
FEBRUARY 1, 2021
As reported in this Law360 piece , “Illegality Nixes Most of Marijuana Investment Scheme Suit,” a Colorado judge dismissed an investor’s fraud claim against the principal behind an investment vehicle whose strategy revolved around the Colorado cannabis industry. The court found that the relief sought would violate the Controlled Substances Act, underscoring the perils of investing in a space that remains federally illegal.
The Mentor Group
FEBRUARY 1, 2021
The awareness of using cost segregation to maximize tax depreciation has significantly increased. An added benefit was created by The Tax Act, allowing taxpayers to expense personal property (bonus depreciation). But buyer beware. Many unqualified persons have entered the "profession" and are masquerading as capable engineers. Here are the critical questions you need to answer before hiring a cost segregation person/firm: Verify their credentials.
Cooley M&A
FEBRUARY 1, 2021
Baseline HSR threshold now $92 million. The Hart-Scott-Rodino Act requires that parties to certain transactions, including mergers and acquisitions, acquisitions of voting securities, and assets and minority investments, file notifications with the Department of Justice Antitrust Division and the Federal Trade Commission and observe a statutory waiting period if the transaction meets specified size-of-person and size-of-transaction thresholds and does not fall within an exemption.
Musings on Markets
FEBRUARY 10, 2021
What is a hurdle rate for a business? There are multiple definitions that you will see offered, from it being the cost of raising capital for that business to an opportunity cost , i.e., a return that you can make investing elsewhere, to a required return for investors in that business. In a sense, each of those definitions has an element of truth to it, but used loosely, each of them can also lead you to the wrong destination.
Deal Law Wire
FEBRUARY 9, 2021
Retail investors are becoming an increasingly significant source of capital on public markets, and dealmakers should be aware of how this development can impact M&A transactions and the decision to go public. After the latest garnering of widespread attention in the news, the retail investment community has been estimated to constitute as much as 25% of total stock market activity.
ThomsonReuters
FEBRUARY 2, 2021
We’ve all heard the myths about cloud tax and accounting, including the intimidating theories that the cloud is not secure, expensive, complicated, or not up to compliance standards. Plus, as accountants, we tend to get comfortable with the on-premise, perhaps outdated software we’ve already implemented. However, the state of the tax and accounting industry is rapidly changing, and firms are having to shift their technology to keep from being left behind.
Appraisal Rights
FEBRUARY 10, 2021
The Delaware Court of Chancery was asked last week to approve a $6.85 million settlement in case brought by a class of public stockholders challenging a corporate restructuring alleged to have favored insiders at the expense of the class. According to this Law360 article , PennyMac Financial Services, Inc. had been set up as an “Umbrella-C” or “Up-C” structure, whereby an LLC held all of the public company’s operating assets.
ThomsonReuters
FEBRUARY 18, 2021
IRS Publication 15-B (Employer’s Tax Guide to Fringe Benefits (For use in 2021)). Available at [link]. The 2021 version of Publication 15-B reflects changes to a variety of fringe benefit rules, many of which provide COVID-19-related relief. Here are highlights: FSA Relief. The publication reflects relief for health and dependent care FSAs that allows employers increased flexibility for election changes, carryovers, and grace periods (among other things) in 2020 and 2021 (see our Checkpo
ThomsonReuters
FEBRUARY 22, 2021
The United Kingdom and European Union narrowly avoided the worst of Brexit’s possible outcomes when the EU-UK Trade and Cooperation Agreement (TCA) was signed on Dec. 24, 2020, a week before the Jan. 1 deadline for trade negotiations. News of the accord may have allowed supply chain managers to breathe a brief sigh of relief, but there are still plenty of changes in the 1,246-page agreement that will significantly impact post-Brexit supply chains for years to come.
ThomsonReuters
FEBRUARY 11, 2021
QUESTION: Our company would like to assemble its senior staff for a four-day retreat at a facility near our headquarters to work on our long-term business plan and receive some training. 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. But will we need to treat the value of lodging provided to those local employees as taxable income?
ThomsonReuters
FEBRUARY 1, 2021
The December 2020 numbers from the U.S. Bureau of Labor and Statistics (BLS) on national unemployment noted that 45 states and the District had jobless rate increases from one year earlier, no doubt due to the coronavirus (COVID-19) pandemic. States like California, Hawaii and Nevada registered unemployment rates at or above 9% in December 2020 and throughout the pandemic many other states suffered record-high unemployment rates rendering the state’s unemployment trust fund insolvent.
ThomsonReuters
FEBRUARY 25, 2021
Hammer v. Johnson Senior Ctr., 2020 WL 7029160 (W.D. Va. 2020). When the employee in this case was diagnosed with cancer, she took a medical leave and began treatment. Around the same time, her employer was experiencing internal upheaval and financial pressures, and it failed to pay its health insurance premiums (both employee and employer portions).
ThomsonReuters
FEBRUARY 19, 2021
There is almost no aspect of our personal and professional lives that does not rely on cloud computing. In our personal lives, we have at least one streaming service – Netflix, Disney+, Spotify and the list can go on for quite a bit, therefore you are in the cloud. And if you among the rare who doesn’t shell out $10 – $18 monthly for a subscription to one of these businesses, but have photos and music on your phone that can also be accessed from a tablet or laptop, you too are in the cloud
ThomsonReuters
FEBRUARY 18, 2021
Carter v. Sw. Airlines Co. Bd. of Tr., 2020 WL 7334504 (M.D. Fla. 2020). A terminated employee brought a proposed class action lawsuit against her former employer’s board of trustees (in its capacity as plan administrator of the employer’s health plan), alleging that it sent her a late COBRA election notice that lacked essential information and confused her.
ThomsonReuters
FEBRUARY 4, 2021
QUESTION: We are an applicable large employer (ALE). For 2020, we offered coverage under our self-insured health plan to our salaried employees. We offered our hourly employees coverage under an individual coverage HRA (ICHRA). How do we report the ICHRA coverage on Forms 1094-C and 1095-C? ANSWER: Employers were able to offer ICHRA coverage to employees starting January 1, 2020 (see our Checkpoint article ).
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