Value Scope

APRIL 9, 2021

Click to Download: Transcending Fair Market Value Transcending Fair Market Value “Beauty is in the eyes of the beholder.” Margaret Wolfe Hungerford (née Hamilton), who authored many books, often under the pseudonym of ‘The Duchess’ When I think about value, I (like most in my profession) think first about fair market value (“FMV”). The classic definition of fair market value is: The price at which the property would change hands between a willing buyer and a willing seller when the

Fair Market Value 130

Fair Market Value Marketability Finance Intangible Assets 130

ThomsonReuters

APRIL 9, 2021

ARPA established a 100% COBRA premium subsidy for continuing health coverage between April 1, 2021 through September 30, 2021. You may already be familiar with the term COBRA premium subsidy. A similar program was created during the Great Recession from 2007 to 2009 when the unemployment rate soared to over 9%. The American Recovery and Reinvestment Act of 2009 (ARRA) allowed workers who involuntarily terminated to be eligible for health coverage for up to 15 months at a reduced rate through a C

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Quantive

APRIL 9, 2021

Note: We originally published this article in late 2019. At the time, our thinking had been, “this has been one heck of a ride… but sooner or later, the wheels are going to come off this hot deal market and the economy!” Well… it turns out we were partially correct. Of course, we didn’t see […].

Marketability 52

Marketability 52

Appraisal Rights

APRIL 7, 2021

In this new post , major asset manager Alger spotlights the growing cannabis sector and underscores investors’ opportunities alongside increased public support and favorable legislative changes. For more on factors affecting cannabis business valuation, including regulatory changes and legalization pushes, see our topic area.

Business Valuation 52

Business Valuation 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

Value Scope

APRIL 9, 2021

Click to Download: Transcending Fair Market Value. Transcending Fair Market Value. “Beauty is in the eyes of the beholder.”. Margaret Wolfe Hungerford (née Hamilton), who authored many books, often under the pseudonym of ‘The Duchess’ When I think about value, I (like most in my profession) think first about fair market value (“FMV”). The classic definition of fair market value is: The price at which the property would change hands between a willing buyer and a willing seller when

Fair Market Value 130

Fair Market Value Marketability Finance Intangible Assets 130

ThomsonReuters

APRIL 8, 2021

FAQs About COBRA Premium Assistance Under the American Rescue Plan Act of 2021 (Apr. 7, 2021); Model ARP General Notice and COBRA Continuation Coverage Election Notice; Model COBRA Continuation Coverage Notice in Connection With Extended Election Periods; Model Alternative Notice of ARP Continuation Coverage Election Notice; Model Notice of Expiration of Period of Premium Assistance; Summary of COBRA Premium Assistance Provisions Under the American Rescue Plan Act of 2021.

Compliance 94

Compliance 94

Appraisal Rights

APRIL 6, 2021

A recent article from Law 360 [$$$] broke down the important considerations from the 2020 appraisal decisions of the Delaware Supreme Court and Delaware Court of Chancery. One of the takeaways from authors Lewis Lazarus and Bryan Townsend of Morris James LLP was statutory appraisal remains “an active area of litigation in Delaware,” notwithstanding legislation in 2016 designed to reduce appraisal arbitrage and judicial decisions that have relied on market based evidence. .

Appraisal 52

Appraisal Marketability 52

ThomsonReuters

APRIL 7, 2021

Private companies, whether you’re looking to value your business in preparation for a sale, to help raise debt or equity funding, for some other business purpose, or simply for your own edification, you’ve probably found that the valuation process isn’t an exact science and is rather intimidating. This post focuses on a private company valuation approach intended to help you secure debt funding in the face of the COVID-19 pandemic , to drive home the point that now’s the time, private companies,

Risk Premium 71

Risk Premium Business Valuation Equity 71

ThomsonReuters

APRIL 6, 2021

Business marketplaces are tighter and competition fiercer. People entering the workforce have different expectations than previous generations—and often more options for where they work. The workplace is becoming more technology-reliant. Businesses across all industries must evolve to keep pace with these new challenges and take advantage of the opportunities they present.

Start-ups 64

Start-ups Compliance Technology Finance 64

ThomsonReuters

APRIL 8, 2021

FAQs About Mental Health and Substance Use Disorder Parity Implementation and the Consolidated Appropriations Act, 2021 Part 45 (April 2, 2021). Available at [link]. The Consolidated Appropriations Act, 2021 (see our Checkpoint article ) amended the Mental Health Parity and Addiction Equity Act (MHPAEA) to require group health plans and insurers that provide both medical/surgical benefits and mental health or substance use disorder (MH/SUD) benefits—and that impose nonquantitative treatment li

Compliance 52

Compliance Equity 52

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

ThomsonReuters

APRIL 8, 2021

QUESTION: Can you explain the requirement that claims and appeals notices be provided in a “culturally and linguistically appropriate” manner? ANSWER: Notices sent by group health plans or insurers relating to claims, appeals, and external review, and notices of adverse benefit determination with respect to disability benefits, must be provided in a “culturally and linguistically appropriate manner.

Compliance 52

Compliance 52

ThomsonReuters

APRIL 8, 2021

Catania v. Comm’r, T.C. Memo. 2021-33 (2021). Available at [link]. The Tax Court has affirmed the IRS’s determination that a former 401(k) plan participant who took a distribution from his rollover IRA before reaching age 59-1/2 was liable for the 10% additional tax on early distributions. The participant had retired at age 55 and transferred the balance of his 401(k) account into a traditional rollover IRA.

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ThomsonReuters

APRIL 8, 2021

ERISA Indust. Comm. v. City of Seattle, 2021 WL 1035064 (9th Cir. 2021). Available at [link]. An ERISA trade association appealed a lower court’s ruling that ERISA does not preempt a Seattle ordinance requiring hotel employers and ancillary businesses to make specified monthly health care expenditures. Employers can satisfy their obligation by either paying additional compensation directly to designated employees or including those employees in the employers’ health plans.

Compliance 52

Compliance 52

Appraisal Rights

APRIL 9, 2021

The Governor of Delaware has nominated Vice Chancellor Kathaleen McCormick to the post of Chancellor (the ‘chief judge’ of the Delaware Chancery Court). The nomination is to replace r etiring Chancellor Andre Bouchard. Steve Hecht of Rolnick Kramer Sadighi LLP said of the nomination “VC McCormick has been a welcome addition to the bench since her appointment in 2018.

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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

Appraisal Rights

APRIL 8, 2021

Like certain U.S. states, the country of Malaysia does not give dissenting shareholders any right to appraisal of the value of their shares. Instead, the Malaysian Capital Markets and Services Act of 2007 (“Act”) provides that in a “compulsory acquisition,” dissenting shareholders may seek what Americans might refer to as equitable relief. Pursuant to the Act, a “compulsory acquisition” may occur when a person (i.e. the offeror) has made a take-over offer to the shareholders of a target company

Appraisal 40

Appraisal Marketability 40