ThomsonReuters

DECEMBER 9, 2021

IRS Information Letter 2021-0023 (Aug. 18, 2021). Available at [link]. The IRS has released an information letter responding to a request for guidance that would expand the medical care that may be provided by a high-deductible health plan (HDHP) before the minimum annual deductible has been satisfied. As background, individuals who wish to make or receive HSA contributions must be covered by a qualifying HDHP and have no impermissible coverage.

Treasury 98

Treasury 98

Global Finance

DECEMBER 5, 2021

SPACs have become all the rage in North America, but have yet to make a big splash in Asia.

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98

Musings on Markets

DECEMBER 10, 2021

One of the big news stories of last week was Jack Dorsey stepping down as CEO of Twitter, and the market's response to that news was to push up Twitter's stock price by almost 10%. That reaction suggested, at least for the moment, that investors believed that Twitter would be better off without Dorsey running it, a surprise to those in the founder-worship camp.

Start-ups 85

Start-ups Marketability Technology Market Capitalization 85

Quantive

DECEMBER 10, 2021

Quantive is pleased to announce the sale of The DataTech Group to Torch.AI. Torch.AI, the leader in artificial intelligence (AI) powered ultra-high-speed data processing, acquired The DataTech Group (DataTech). Quantive represented The DataTech Group throughout this transaction. Located in O’Fallon, IL, The DataTech Group provides government and private sector clients with the ability to use […].

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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

DECEMBER 9, 2021

Anglim v. Sharp Med. Staffing, LLC, 2021 WL 5741961 (D. Neb. 2021). Available at [link]. A former employee sued her employer for violating the COBRA notice requirements and failing to enroll her in COBRA coverage under its group health plan. Following her termination in March 2020, the employee allegedly called the employer repeatedly about COBRA enrollment and sent a $3,600 check for COBRA coverage, despite not having received an election notice.

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LaPorte

DECEMBER 9, 2021

(authored by RSM US LLP) Nearly two years into the pandemic, there are signs that the worst of a once-in-a-century shock to the global economy is beginning to fade. The post Looking ahead to 2022 first appeared on LaPorte.

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Quantive

DECEMBER 9, 2021

What will happen to your company when you retire, move on to […]

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ThomsonReuters

DECEMBER 9, 2021

QUESTION: Since we changed our company’s ERISA-covered major medical plan from fully insured to self-insured this year, do we have more flexibility in administering the plan’s terms? In particular, we would like to waive the plan’s waiting period for a group of employees hired in connection with an acquisition. ANSWER: You might be able to waive the waiting period for certain groups of employees, but some complicated issues should be addressed.

Compliance 52

Compliance 52

LaPorte

DECEMBER 9, 2021

(authored by RSM US LLP) Under the BBB Act, only the 50% gain exclusion would be available to taxpayers that sell QSBS. How would this affect their tax liability? The post Proposed amendments to section 1202: Effect on federal tax liability first appeared on LaPorte.

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Fox Corporate Finance

DECEMBER 9, 2021

Investment into US and European cannabis companies have been continuously increasing over the past years. Whereas 72 venture capital transactions were conducted in 2016, the number of transactions in 2021 (YTD) have increased by almost. Read more. The post VC market for cannabis gains momentum appeared first on FCF Fox Corporate Finance GmbH.

Marketability 52

Marketability Corporate Finance Finance 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

Quantive

DECEMBER 8, 2021

In 2021, the total of mergers and acquisitions (M&A) deals announced as […]

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ThomsonReuters

DECEMBER 9, 2021

Lyn M. v. Premera Blue Cross, 2021 WL 5579710 (D. Utah 2021). Available at [link]. After claims for a child’s residential mental health treatment were denied under an ERISA-covered group health plan, the child’s parents sued the plan and its claims administrator. The trial court upheld the denial, but an appellate court subsequently determined that, because the decisionmaker’s discretionary authority was not mentioned in the SPD or otherwise disclosed, the trial court should have applied the “d

Compliance 52

Compliance 52

Equidam

DECEMBER 7, 2021

A startup is overvalued when its price is not rational. Through Equidam’s data, we see that a recognition of increased potential is driving valuations higher. If digital will turn out to be what everybody expects it to be, and delivers on this potential, there is no reason to fear the ‘startup bubble’ . Despite wreaking havoc on the health system, Covid-19 had a disproportionately small impact on the economy.

Technology 52

Technology Marketability 52

Cooley M&A

DECEMBER 7, 2021

Cooley partners Barbara Borden, Wainwright Fishburn and Steve Strauss have been named on the San Diego Business Journal’s San Diego 500 list, which focuses on the most influential people in San Diego who are making a significant impact on the business community and the community at large. Read the article. Barbara Borden. Wainwright Fishburn. Steve Strauss.

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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

Quantive

DECEMBER 8, 2021

The vast majority of small business owners have worked extremely hard to build up their businesses. And as the saying goes, when it comes time to move on (be it for retirement, a change of plans, or an untimely death), there are really only three options: sell, pass it on to a family member or […].

Appraisal 52

Appraisal 52

ThomsonReuters

DECEMBER 7, 2021

‘Twas auditing busy season, when all through the firm. No one was sleeping, especially not the interns. Nails were bitten, and foreheads were slick. Report deadlines were coming up. And quick! The organizers were ready, audit staff on call. But echoes of client’s cries ring in the halls. Oh, my engagement plan? Where’s schedule M-3? Email? Didn’t get it!

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BV Specialists

DECEMBER 6, 2021

When you are trying to determine the overall value of your business, a certified appraisal is a great place to start. If you are a business owner, and your company’s stock is not traded publicly, it is considered a privately held concern. There are a few distinct variances between private and public company valuation methodologies. Understanding the potential approaches the appraiser will take to value your private company while using data from public businesses, is important as you work with th

Discounted Cash Flow 52

Discounted Cash Flow Appraisal Marketability Business Valuation 52

Global Finance

DECEMBER 5, 2021

More than two dozen shareholder class actions were filed with New York and Delaware courts in the past two years.

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Quantive

DECEMBER 8, 2021

Regardless of your profession, we have a few common denominators: Patriots Tampa Bay will be playing football, the Ground Hog will be wrong, and a goodly number of our clients will be getting divorced. That’s right- family law practitioners know this well, and the statistics bear it out the end of January is officially divorce […].

Business Valuation 52

Business Valuation 52

Mogin Rubin M&A

DECEMBER 10, 2021

The UK’s Competition and Markets Authority (CMA) has ordered the company formerly known as Facebook to unwind its acquisition of Giphy, Inc. due to potential harms in the markets for social media and digital display advertising. Facebook completed the $400 million acquisition of Giphy on May15, 2020 but has held the businesses separate since June 9, 2020, under CMA orders.

Marketability 40

Marketability Mergers & Acquisitions 40

Internal Audit 360

DECEMBER 8, 2021

GUEST BLOG POST. I recently wrote about an inherent problem with some audit reports. I discussed the fact that some auditors believe they can persuade management with an audit report to take action to correct a deficiency. I pointed out that a report is far less persuasive than a face-to-face discussion, with both management and the auditor sharing and listening openly to each other.

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Global Finance

DECEMBER 4, 2021

At the tender age of 26, Alex Rodrigues became the youngest current CEO of a US-based publicly traded company after the trucking software company he founded, Embark Trucks, went public on the Nasdaq stock exchange.

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Equilest

DECEMBER 5, 2021

What are the MINIMUM REQUIREMENTS FOR PERFORMING VALUATIONS AND ISSUING BUSINESS VALUATION REPORTS - SINGAPORE ACCOUNTANCY COMMISSION? . This blog post presents the MINIMUM REQUIREMENTS FOR PERFORMING VALUATIONS AND ISSUING BUSINESS VALUATION REPORTS of the Institute of Valuers and Appraisers, Singapore. Date: 1 December 2021 - Practice Note 1. . 1.

Business Valuation 40

Business Valuation Marketability Business Enterprise Compliance 40

Essentials of Corporate Finance

DECEMBER 10, 2021

In HBO's limited series reboot of Sex and the City , a Peloton bike has a major role. And even though Peloton was aware that the bike would be used, it was unaware (spoiler alert) that a major character would suffer a fatal heart attack after using the bike. And while using a product in a television show is generally more of a Marketing topic, it is also related to Finance as Peloton stock crashed 11.35 percent the day after the show first aired.

Finance 40

Finance Marketability 40