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Protecting Attorney-Expert Communications, Avoiding Inadvertent Disclosures, and Related Issues

Forensic accountants, forensic economists, valuation analysts and other financial experts retained to provide assistance in commercial litigation generally perform one of two fundamentally different roles.

S Corporation ESOPs Create Investment, Acquisition, and Exit Strategy Opportunities for Private Equity Groups

Leveraged ESOPs are now being used by venture capital and private equity firms (collectively, ôprivate equity groupsö) as an investment platform and as an exit strat¡egy. A number of private equity groupsùand the manage¡ment teams within their portfol ...

Reasonableness Of Close Corporation Shareholder/executive Compensation Analysis For Income Tax Deduction Purposes

I n s i g h t s REASONABLENESS OF CLOSE CORPORATION SHAREHOLDER/EXECUTIVE COMPENSATION ANALYSIS FOR INCOME TAX DEDUCTION PURPOSES Authored by: Reilly, Robert Co-Authored by: Reilly, Ashley 5/1/2007 by Willamette Management & Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or ...

DEBT IS THE NEW EQUITY: HOW PRIVATE EQUITY FUNDS WILL SPONSOR BUYOUTS THROUGH CHAPTER 11

In the current distressed economy, private equity funds are having difficulty purchasing companies through traditional leveraged buyouts. One solution to this problem is for a private equity fund to sponsor the chapter 11 plan of reorganization of a highl ...

Leveraged ESOP Candidate Criteria Guidelines

This article is intended to provide a guide for company owners who have heard of, or who are considering, an ESOP formation transaction. This article is also intended as a guide for bankers, accountants, and others who may perceive the recommenda-tion o ...

ESOP Admininstrative Responsibilities of Fiduciaries and Nonfiduciaries

As consultants in the world of employee stock ownership plans (ESOPs), we are frequently asked how one determines who isùand who is notùa fiduciary of a plan. Fiduciaries of retirement plans are held to a high standard of conduct. The Employee Retirem ...

Valuation of the Assembled Workforce Intangible Asset for Property Taxation Purposes

With regard to ad valorem property taxation, conflicts between corporate taxpayers and taxing authorities often arise regarding the value of the corporate taxpayerÆs human capital. This is because many states (and other taxing jurisdictions) exclude the ...

Fairness Opinions For Private Equity Fund M&a Transactions

I n s i g h t s FAIRNESS OPINIONS FOR PRIVATE EQUITY FUND M&A TRANSACTIONS Authored by: Cobb, Scott S. 8/1/2007 by Willamette Management & Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or (503) 291-7963 ext. 109 E-mail: permissions@bvresources.com Copyright ...

Practical Procedures for Tax-Exempt Health Care Entities to Avoid 'Intermediate Sanctions' Related to Excess Benefit Transactions

Officers, directors, trustees, and other persons ôexercising influenceö over a tax-exempt health care organization (TEHCO) are prohibited from receiving an ôexcess benefitö from the TEHCO. If the Internal Revenue Service (the ôServiceö) determines tha ...

From Fact to Fiction—A Brief Review for the Layman of the Quirky World of “Fair Market Value” in Physician-Hospital Transactions and Regulatory Compliance

The fair market value standard typically governs physician-hospital transactions required to adhere to regulatory standards. This discussion explores the concept of fair market value, describes the process often relied upon to estimate fair market value ...

Forensic Patent Evaluations

All other factors being equal, a strong patent is worth more than a weak patent. The strength of a patent may be determined based on (1) the description of the invention and (2) the claims that have been made about the invention. A forensic investigation ...

When Enough Is Too Much: Excess Compensation For Nonprofit Entity Executives

I n s i g h t s WHEN ENOUGH IS TOO MUCH: EXCESS COMPENSATION FOR NONPROFIT ENTITY EXECUTIVES Authored by: Chansky, Edward 5/1/2007 by Willamette Management & Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or (503) 291-7963 ext. 109 E-mail ...

Valuation of Copyright Intellectual Property

Copyrights have similar valuation and economic characteristics to other types of intellectual property (IP) including trade-marks, patents, and trade secrets. All of these IP are specifical-ly protected by either federal or state statutes. These statute ...

Long-Term Executive Compensation Plans in Privately-Held Companies

The reasonableness of executive compensation is a sensitive topic for any company. For privately held or family-owned companies, the topic can be particularly sensitive. This is because management employees often fulfill multiple functions. Company execut ...

Factors to Consider in the Relief from Royalty Method to Valuing Pharmaceutical Patents

The pharmaceutical industry is currently undergoing structural changes related to new product development. These changes are a result of the ôpipeline problemö confronting most large drug companies. That is, the patents on many widely pre¡scribed drugs ...

Executive Compensation Issues at the Tax-Exempt Health Care Organization

Recent business scandals and the corresponding advances in total compensation for senior executives have resulted in an increased focus on corporate governance and execu-tive pay for both for-profit and not-for-profit entities. The Internal Revenue Se ...

Intellectual Property Valuation, Economic Damages, and Transfer Price Analyses

Intellectual property owner/operators retain analysts to perform various types of analyses, including valuations, lost profits and economic damages analyses, transfer price/royalty rate determinations, remaining useful life estimates, and sale/license fai ...

Health Care Reform—The Impact on Academic Health Centers: An Academic Health Center Executive’s Perspective

Academic health centers operate simultaneously in the highly intellectual world of academia and the highly competitive world of health care delivery. As a result of this unique operating circumstance, health care reform will likely exert unique impacts on ...

The Institutional Investor's Role As Lead Plaintiff — Watch Your Back or You May Pay Dearly

Unless it is careful, an institutional investor serving as a lead plaintiff in a securities fraud class action may find itself liable for hundreds of millions (or billions) of dollars for breaching its fiduciary duty to the very class members it has und ...

Preparation of an Offering Memorandum

An offering memorandum (ômemorandumö) is a valuable instrument often relied upon to facilitate the restructuring, refinancing, or sale of a company. The objective of a memo-randum is simple: to provide a realistic portrait of the histori-cal and prospec ...

Corporate Governance in ESOP Companies

One of the core elements of an effective capital market is trust. Investors will avoid markets, corporations, and management teams that they donÆt trust. This applies equally to publicly owned, privately owned, and employee owned companies. Shareholders ...

Practical Procedures to Improve Internal Control and Reduce Litigation Risk Related to Intellectual Property

Professional valuation analysts (ôanalystsö) are often asked to provide expert testimony and other litigation support services with regard to intellectual property (IP) controversies. Before such controversies arise, analysts can help their clients to d ...

Facts About the FASB

Since 1973, the Financial Accounting Standards Board (FASB or ôthe Boardö) has been the designated organization in the private sector for establishing standards of financial accounting and reporting. FASB standards govern the preparation of financial ...

The Valuation Impact Of The Sponsor Company Repurchase Obligation

I n s i g h t s THE VALUATION IMPACT OF THE SPONSOR COMPANY REPURCHASE OBLIGATION Authored by: Brown, Chip 2/1/2007 by Willamette Management & Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or (503) 291-7963 ext. 109 E-mail: permissions@bvresources.com Copyright ...

The Employee Stock Option Backdating Kerfuffle: A Valuation Perspective

I n s i g h t s THE EMPLOYEE STOCK OPTION BACKDATING KERFUFFLE: A VALUATION PERSPECTIVE Authored by: Jacobson, Craig Co-Authored by: O'Sullivan, James 8/1/2007 by Willamette Management & Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or (503) 291-7963 ext.

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