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Historically, accounting for lease modifications is an area you may have found an infrequent need to address. The COVID-19 pandemic has upset that general rule, with lease concessions and terminations becoming all too common to afford relief to lessees under difficult economic conditions and disruptions. These adverse circumstances have served to place a spotlight on the necessity for entities to have processes and systems in place to account for lease modifications properly.
Did you know that an appraiser must promote and preserve the public trust inherent in appraisal practice by observing the highest standards of professional ethics? We at Merrimack Business Appraisers pride ourselves on being unfailingly objective. The Appraisal Foundation, a private, non-profit educational organization, ensures that an appraiser must perform assignments with impartiality, objectivity, and […].
Earlier this month, our team celebrated National Small Business Week. This past year has been a turbulent time for business owners and the SBA lending community, and we are proud to be part of a resilient community. Usually, National Small Business Week is hosted by the Small Business Association (SBA), and this event takes place the first week of May.
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.
Over the past year, virtual communication practices have accelerated and changed our normal pattern of behavior with our clients. Are we going to text, email, call, or even comb our hair and do a Zoom meeting? In this episode of Pulse of the Practice “ Communication Standards ”, Paul Miller, Owner of Business by Design , and I discuss the pandemic’s impact on our client communication practices, what we’ve learned, and what we can apply as standards going forward.
Chancellor McCormick’s opinion in Snow Phipps Group, LLC, et al. v. KCake Acquisition, Inc., et al. (Del. Ch. April 30, 2021) is 125 pages long, but she helpfully digests the holding in a single sentence on page 3: “ Chalking up a victory for deal certainty , this post-trial decision resolves all issues in favor of seller and orders the buyers to close on the purchase agreement.
This recent piece from Forbes provides an interesting look into how Michael Dell scored a huge windfall by opportunistically taking Dell private while the stock was undervalued. Although the Delaware trial court had acknowledged a valuation much higher than the take-private price, the Supreme Court reversed mainly on policy grounds, on the rationale that public M&A transactions deserved heavy deference to deal price.
This recent piece from Forbes provides an interesting look into how Michael Dell scored a huge windfall by opportunistically taking Dell private while the stock was undervalued. Although the Delaware trial court had acknowledged a valuation much higher than the take-private price, the Supreme Court reversed mainly on policy grounds, on the rationale that public M&A transactions deserved heavy deference to deal price.
IRS Notice 2021-31 (May 18, 2021). Available at [link]. The IRS has issued 86 Q&As on the COBRA premium assistance provisions of the American Rescue Plan Act of 2021 (ARPA). Under ARPA, a 100% COBRA premium subsidy and additional COBRA enrollment rights are available to certain assistance eligible individuals (AEIs) during the period beginning on April 1, 2021, and ending on September 30, 2021 (see our Checkpoint article ).
QUESTION: We are redesigning our 401(k) plan to use the Code § 401(k)(13) nondiscrimination safe harbor for plans that make automatic deferrals. That safe harbor will also require our company to make nonelective or matching contributions. How do we decide which type of employer contribution to make? ANSWER: The Code § 401(k)(13) safe harbor for qualified automatic contribution arrangements (QACAs) allows plans to satisfy the actual deferral percentage (ADP) test by requiring automatic deferral
Howard Jarvis Taxpayers Ass’n v. Cal. Secure Choice Ret. Sav. Program, 2021 WL 1805758 (9th Cir. 2021). Available at [link]. A federal appeals court has affirmed that the CalSavers Retirement Savings Program, a state-run IRA savings program for employees without access to employer-provided retirement benefits, is not preempted by ERISA. CalSavers generally requires eligible non-governmental employers with five or more California employees to automatically enroll their California employees and r
NIST: Pre-Draft Call for Comments: Implementing the HIPAA Security Rule (Apr. 29, 2021). Available at [link]. The National Institute of Standards and Technology (NIST) has issued a call for public comments in conjunction with its plan to update “ An Introductory Resource Guide for Implementing the Health Insurance Portability and Accountability Act (HIPAA) Security Rule ” (Resource Guide).
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
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