Musings on Markets
SEPTEMBER 14, 2021
Last year, I wrote a post on ESG and explained why I was skeptical about the claims made by advocates about the benefits it would bring to companies, investors and society. In the year since, I have heard from many on the topic, and while there are some who agreed with me on the internal inconsistencies in its arguments, there were quite a few who disagreed with me.
Accountancy Today
SEPTEMBER 14, 2021
FRP’s Debt Advisory team has helped Rigby Commercial, the property arm of Blackpool-headquartered The Rigby Organisation (Rigby), secure a new £5.6m finance package. The North West property manager, which operates a portfolio of more than 50 commercial and residential properties around Preston and the Fylde coast, has refinanced with the support of specialist lender HS Credit.
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Quantive
SEPTEMBER 17, 2021
According to HBR, “Each year about 10% to 15% of corporations must […]
Biz Equity
SEPTEMBER 17, 2021
For small and medium-sized companies looking for a merger or an acquisition, intangible assets like a strong company purpose and a unique patent may be worth more than you think. In This Article: Define Intangible Assets. The Impact of Intangible Assets on the Value of A Company. Approach to Valuing Intangible Asset.
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.
Appraisal Rights
SEPTEMBER 17, 2021
In this timely academic piece by Maria Lucia Passador, “In Vogue Again: The Re-Rise of SPACs in the IPO Market ,” the case is made that SPACs in the US will continue their growth in the capital markets and should “update and evolve for good” despite the recent increase in litigation and resultant increase in D&O insurance costs. The article also examines the use of PIPEs as guarantors of SPAC transactions.
ThomsonReuters
SEPTEMBER 17, 2021
Though viewed with certain strengths such as agility, the small accounting firm has its own unique set of challenges due to size. At the forefront of those challenges is staffing, and how properly outsourcing affects your firm’s client relationships. In this episode of Pulse of Practice “Get big! A chat with Chris Papin”, Paul Miller, Owner of Business by Design , and I are joined by Chris Papin, owner of Papin CPA, PLLC.
Business Valuation Zone brings together the best content for business valuation professionals from the widest variety of industry thought leaders.
Essentials of Corporate Finance
SEPTEMBER 17, 2021
Early in the year, SPACs were all the rage as a way to sidestep the IPO process. In January, 97 SPACs went public compared to 27 IPOs. In July , there were only 32 SPACs compared to 57 IPOs. In fact, many SPAC investors are selling their shares or redeeming shares when a deal is announced. Reasons for the slowdown in SPACs are increased SEC scrutiny and the fact that 438 SPACs that had raised over $130 billion combined have yet to find a merger partner.
Appraisal Rights
SEPTEMBER 14, 2021
As Alison Frankel at Reuters observed , of the 60+ lawsuits filed in New York state court in the first half of this year against SPAC directors for inadequate disclosures, most of them typically settled after the initial complaint was filed, without advancing their claims that the SPAC boards violated their duty of disclosure by withholding key information from their public filings relating to the SPAC transactions.
ThomsonReuters
SEPTEMBER 16, 2021
QUESTION: Is the COBRA premium subsidy still available for a period of coverage from April 1, 2021, through September 30, 2021, if the COBRA election is made after September 30, 2021? ANSWER: So long as a COBRA qualified beneficiary who is an Assistance Eligible Individual (AEI) under the American Rescue Plan Act of 2021 (ARPA) elects COBRA coverage for the period from April 1 through September 30, 2021, within COBRA’s 60-day election period, the subsidy is available.
Quantive
SEPTEMBER 12, 2021
Every business knows the importance of value creation.
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
Essentials of Corporate Finance
SEPTEMBER 14, 2021
In the textbook, we discussed how buybacks have a tax advantage over dividends because it results in a lower effective tax rate for shareholders. A new law being proposed in the Senate would levy a 2 percent excise tax on all funds used for share buybacks. Although the statement released by the Senator Ron Wyden, who is proposing the buyback tax, essentially argues that buybacks are ill-advised, the evidence is not quite as clear.
Appraisal Rights
SEPTEMBER 13, 2021
Given the unprecedented surge in SPAC activity in the first half of 2021, SEC Acting Director John Coates has expressed concerned about risks ranging from fees, conflicts and sponsor compensation, to the sheer amount of capital pouring into the SPAC market. Naturally, with this surge has come “unprecedented scrutiny,” and the SEC has been focusing on clearer disclosures and transparency for shareholders.
ThomsonReuters
SEPTEMBER 16, 2021
Proposed Revision of Annual Information Return/Reports, 29 CFR Part 2520; 26 CFR Part 301; 29 CFR Part 4065, 86 Fed. Reg. 51488 (Sept. 15, 2021); Proposed Rule: Annual Reporting and Disclosure, 29 CFR Part 2520, 86 Fed. Reg. 51284 (Sept. 15, 2021); Fact Sheet: SECURE Act and Related Revisions to Employee Benefit Plan Annual Reporting on the Form 5500 (Sept. 14, 2021).
Quantive
SEPTEMBER 11, 2021
[Updated for 2021] And not knowing your value is eventually going to cause problems. Throughout thousands of client interactions, one statistic stands out above all others: entrepreneurs drastically overestimate the value of their company. It’s not surprising, of course. It falls right in line with human nature: we all think our house is perfect, no […].
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.
ThomsonReuters
SEPTEMBER 16, 2021
Proposed Rules: Requirements Related to Air Ambulance Services, Agent and Broker Disclosures, and Provider Enforcement, 5 CFR Part 890, 26 CFR Part 54, 29 CFR Part 2590, 45 CFR Parts 144, 148, 149, and 150, 86 Fed Reg 51730 (Sept. 16, 2021); Air Ambulance NPRM – Fact Sheet (Sept. 10, 2021). Proposed Regulations. Fact Sheet. News Release. HHS, DOL, and the IRS have proposed regulations describing how health plans and insurers would temporarily report data on air ambulance services to the agencies
ThomsonReuters
SEPTEMBER 16, 2021
IR-2021-181 (Sept. 10, 2021). Available at [link]. The IRS has issued a reminder that the cost of home testing for COVID-19 is an eligible medical expense that can be paid or reimbursed under health FSAs, HSAs, HRAs, or Archer MSAs. That is because the cost to diagnose COVID-19—like the cost of other diagnostic procedures and devices (see our Checkpoint article )—is an eligible medical expense for tax purposes.
Appraisal Rights
SEPTEMBER 15, 2021
As reported here in Bloomberg , after launching a record-size $4 billion SPAC last summer, Bill Ackman’s Pershing Square Tontine Holdings is unwinding and returning its invested funds back to shareholders. In June, Pershing Square announced it was buying a 10% stake in Universal Music Group, surprising investors who had been expecting a classic SPAC merger.
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