ThomsonReuters

JANUARY 7, 2021

QUESTION: What is “transparency in coverage” cost-sharing disclosure, and does it apply to our company’s group health plan? ANSWER: “Transparency in coverage” refers to an Affordable Care Act provision that requires health plans and insurers to disclose certain cost-sharing information to participants, beneficiaries, enrollees, and, in some cases, the public.

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GCF Value

JANUARY 7, 2021

Professional Expertise, Insight, and Industry Experience Bring Crucial Context. Darren Mize, ASA January 7, 202 1. GCF was engaged to value a pharmacy and the lender quickly explained how “strong” the deal was even stating: “This is a slam dunk!” So, we began the due diligence process and immediately discovered: Whether you are a business owner , a lender , a business broker or financial advisor requesting a business valuation, you rely on the valuation company’s commitment to: Accur

Business Valuation 52

Business Valuation Appraisal Comps Dividends 52

FE International

JANUARY 3, 2021

Are you hoping to sell your online shop? Or are you interested in what your store could be worth? Whether you’re selling a Shopify business or any other kind of e-commerce store, this article will teach you how to obtain an accurate business valuation and how to complete an e-commerce business sale. Before we get into the technical side, it is important to understand the context of why e-commerce has become so popular and mainstream which has driven a lot of the buyer and investor demand to buy

EBITDA 59

EBITDA Start-ups Finance eCommerce 59

ThomsonReuters

JANUARY 7, 2021

The appropriations and COVID-19 relief legislation passed by Congress in December 2020 has been signed into law by the President. The new law includes a variety of provisions affecting employer-sponsored benefit plans—some relating to the COVID-19 public health emergency and others with broader applicability. For more information, see our previous Checkpoint article.

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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

ThomsonReuters

JANUARY 7, 2021

IRS Notice 2021-07 (Jan. 4, 2021). Available at [link]. The IRS has announced temporary COVID-19-related relief for employers and employees using the automobile lease valuation rule to determine the value of an employee’s personal use of an employer-provided automobile. In general, employers using the automobile lease valuation rule must start using it on the first day the automobile is made available to an employee for personal use and for all subsequent years (the commuting valuation rule may

Fair Market Value 77

Fair Market Value Marketability 77

ThomsonReuters

JANUARY 7, 2021

DOL Webpage: Families First Coronavirus Response Act: Questions and Answers. Available at: [link]. The DOL has posted new FAQs 104 and 105, addressing the recent expiration of the Families First Coronavirus Response Act (FFCRA) paid leave provisions. As background, the FFCRA required certain employers to provide paid sick leave and emergency childcare leave for specified reasons related to COVID-19 (see our Checkpoint article ).

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ThomsonReuters

JANUARY 7, 2021

IRS Notice 2021-03 (Dec. 22, 2020). Available at [link]. The IRS has extended its temporary relief from the requirement that certain signatures be witnessed “in the physical presence” of a plan representative or notary public. The original relief, which appeared in Notice 2020-42 (see our Checkpoint article ), was provided primarily to facilitate coronavirus-related distributions and plan loan relief enacted by the Coronavirus Aid, Relief, and Economic Security (CARES) Act (see our Checkpoint

Technology 52

Technology 52

GCF Value

JANUARY 6, 2021

Understanding the Business Valuation Equation. Steve Mize, ASA, January 6, 202 1. GCF was engaged to value a pharmacy and the lender quickly explained how “strong” the deal was even stating: “This is a slam dunk!” So, we began the due diligence process and immediately discovered: If there’s a conversation underway about requesting a business valuation, the underlying question will always be around what exactly determines value.

Business Valuation 52

Business Valuation Appraisal Technology 52