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Learn MoreActively managed exchange traded funds (ETFs) have historically been required to provide portfolio transparency on a daily basis — showing all of their cards, so to speak, and leaving their investment strategies vulnerable for the taking. While many ETFs have filed exemptive relief with the SEC over...
Read MoreIn our recent post on M&A integration strategies, we defined two approaches for a potential M&A integration: building a holding company versus fully integrating an acquisition. Now we will examine how an acquisition can be a catalyst to reimagine your organizational design and create enterprise...
Read MoreThe commercial real estate market has been steadily making improvements since the 2008 financial crisis. While traditional financing is readily available, seller financing may be another viable option for many investors. In seller-financed transactions, the seller generally gives the buyer a...
Read MoreWhen an exempt organization such as a 501(c)(3) generates income unrelated to the core purpose of the organization — whether knowingly or unknowingly — the not-for-profit may face unexpected taxes on that income. Below are six areas that could generate unrelated business income and leave...
Read MoreOn April 17, 2019, the Department of Treasury issued the second set of proposed regulations regarding the Qualified Opportunity (QO) Zone Program. This long-awaited guidance further clarifies how to comply with the program and how to make it over some of the hurdles associated with structuring...
Read MoreThe IRS and the U.S. Department of the Treasury released round two of proposed regulations surrounding the Qualified Opportunity (QO) Zone Program today. The 169-pages of regulations address many areas, including: How businesses headquartered in designated QO Zones may benefit, The timeline...
Read MoreSelling a business is a complex endeavor. As advisors to business owners and shareholders of private companies, we have helped companies to navigate the process from beginning to end. We are excited to share those experiences and insights in this new series, “M&A Essentials.” The series will offer a...
Read MoreApril 3, 2019, marked two “firsts” for the SEC as they simultaneously released: A framework to help determine whether a digital asset offered in an initial coin offering (ICO) constitutes a securities offering and is therefore subject to U.S. securities laws; and A no-action letter clearing...
Read MoreAs noted in a prior post relating to critical steps in mastering an acquisition, a transaction’s deal thesis should drive the integration strategy. More and more companies lead with integration strategy as a way to identify targets and structure the pro forma financial models. While there are...
Read MoreDetermining the fair value of the assets listed on your company’s financial statements, or even a portion of them, is not an easy task. It often leads to ethical dilemmas because of the significant professional judgment required. This is particularly true when valuing investments that are not...
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