ThomsonReuters

SEPTEMBER 30, 2021

Draft 2021 Forms 1094-B, 1095-B, 1094-C, and 1095-C; Draft 2021 Instructions for Forms 1094-B and 1095-B; Draft 2021 Instructions for Forms 1094-C and 1095-C. Draft Form 1094-B. Draft Form 1095-B. Draft Form 1094-C. Draft Form 1095-C. Draft B Form Instructions. Draft C Form Instructions. The IRS has released draft Affordable Care Act (ACA) information reporting forms and instructions for 2021.

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Internal Audit 360

SEPTEMBER 28, 2021

O ne of the big outcomes of the last several months under the pandemic is that we have learned that work-from-anywhere models really do work. It’s always been a fallacy that workers are less productive from home—that they somehow are too sucked into watching The View, or too busy tending to the tomatoes in the garden, to put the proper amount of energy into their jobs.

Start-ups 52

Start-ups Finance 52

Merrimack Business Appraisers

SEPTEMBER 28, 2021

Divorces are emotional. There are many considerations, including custody of children and distribution of assets. For many couples going through a divorce, determining the equitable distribution of assets is complicated when one party owns a privately held business. In such circumstances, fundamental questions include: What is the value of the business?

Business Valuation 52

Business Valuation Appraisal 52

Appraisal Rights

SEPTEMBER 27, 2021

Delaware law generally respects corporate separateness, but in rare cases will disregard the corporate form to prevent fraud or injustice. Earlier this year, in Manichaean Capital, LLC v. Exela Technologies, Inc. , 2021 WL 2104857 (Del. Ch. May 25, 2021), Vice Chancellor Slights issued the first Delaware decision recognizing reverse veil-piercing, in which liability is imposed on an entity for the liabilities of its owners, in allowing the claim of plaintiffs attempting to collect an appraisal

Appraisal 52

Appraisal Equity Technology 52

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

SEPTEMBER 30, 2021

QUESTION: We’ve heard that our group health plan’s provider directories will be subject to specific transparency requirements. What are they, and when do they apply? ANSWER: For plan years beginning in 2022, a group health plan is required to establish a database on its public website that contains a list with directory information for each health care provider and facility with which it has a direct or indirect contractual relationship for furnishing items and services.

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The Mentor Group

OCTOBER 1, 2021

The latest IRS regulations were promulgated on July 30, 2018.These included detailed definitions of a qualified appraisal and a qualified appraiser. The appraisal must support the value of a stock or asset donation to a charity.Donated property value above $5,000 is subject to the appraisal, and must be accompanied by a signed Charitable Contribution Form 8283.

Appraisal 40

Appraisal 40

Essentials of Corporate Finance

SEPTEMBER 29, 2021

Early critics of the efficient market hypothesis claimed incorrectly that market efficiency meant that a monkey throwing darts at a list of stocks was just as good an investment strategy as any other. Now we have hamsters spinning wheels. Mr Goxx, a hamster, makes cryptocurrency investments by spinning a wheel. Two men in Germany have created a cage in which Mr.

Marketability 40

Marketability 40

ThomsonReuters

OCTOBER 1, 2021

As the effects of the pandemic continue to reverberate through the economy, resource-constrained corporate tax departments are unceasingly adapting to change — including new regulatory requirements, new ways of working, extended tax deadlines, Covid tax relief provisions and, now, the demands of a busy tax-filing season. A new episode of Thomson Reuters Tax & Tech Talks podcast shares tips and best practices for streamlining operations and navigating this unprecedented tax season.

Technology 52

Technology Compliance 52

Quantive

SEPTEMBER 30, 2021

Build an entrepreneurial family dynasty or look for an exit to become […]

Start-ups 52

Start-ups 52

Cooley M&A

SEPTEMBER 27, 2021

Last week, the House Ways and Means Committee announced its consideration of federal tax legislative proposals that include reducing the exclusion from income of gain on the sale of qualified small business stock (QSBS) and increasing the tax rate on long-term capital gains, in each case for noncorporate upper-income taxpayers. Section 1202 of the Internal Revenue Code of 1986 (the Code) provides an exclusion from income for noncorporate taxpayers on gain from sales of QSBS held for more than fi

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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

Corporate Finance

Essentials of Corporate Finance

SEPTEMBER 29, 2021

Investors have been looking for alternative investments and will be able to invest in a guitar from an alternative metal band. Gibson is using Rally to sell ownership of collectible guitars. The company recently sold 13,000 pieces of a guitar owned by Guns N' Roses guitarist Slash for $5 each. Of course, the company did not cut up the guitar, but sold a fractional share.

Marketability 40

Marketability 40

ThomsonReuters

SEPTEMBER 30, 2021

Condry v. UnitedHealth Group, Inc., 2021 WL 4225536 (9th Cir. 2021). Available at [link]. This appeal was brought by health plan participants who were denied coverage for lactation support and counseling services provided by out-of-network providers. The trial court previously overturned the plan’s denial of coverage for participants who lacked adequate access to in-network services, but upheld the plan’s adverse determination for participants who sought out-of-network care even though they cou

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Quantive

SEPTEMBER 25, 2021

All entrepreneurs will one day leave their companies.

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Cooley M&A

SEPTEMBER 29, 2021

Cooley has been named Corporate Firm of the Year at the ninth annual LMG Life Sciences Americas Awards. “It’s been a truly remarkable year as we continue to help our clients with a broad range of ‘bet-the-company’ transactions,” said Kay Chandler, chair of Cooley’s global life sciences industry practice. “We’re honored to receive this external validation for our market-leading practice,” added Christian Plaza, practice vice chair.

Finance 52

Finance Technology Marketability 52

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.

Marketability

ThomsonReuters

SEPTEMBER 30, 2021

Staugaeno v. Flatrock, Inc., 2021 WL 4133742 (E.D. Mich. 2021). Available at [link]. As part of a lawsuit for wrongful termination, a former employee alleged that her employer failed to provide a COBRA election notice after her termination. Asserting that the employee’s claim was subject to arbitration pursuant to the terms of her employment application, the employer asked the court to dismiss the claim and compel the employee to arbitrate.

Compliance 52

Compliance 52

ThomsonReuters

SEPTEMBER 27, 2021

How can you know when your firm should offer advisory services? Let’s take a look at the different changes you might be experiencing, and how offering advisory services is a great response. Client expectations are changing. Clients have ever changing needs. As their needs change, your firm needs to be willing to adapt to do the same. If your clientele has growing interest in things like crypto currency, nonfungible tokens, or blockchain they will need your help navigating these worlds.

Start-ups 52

Start-ups Technology Marketability 52