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October 19, 2017 Dennis Grady, Kaitlin Mansfield

4 Types of Fundraising Capital Critical for Early Stage Technology Companies

Startup technology companies face many operational, sales and financial challenges as they attempt to grow and scale the organization. Often, one of the most challenging and confusing aspects of growth is the fundraising process. However, understanding the different stages of fundraising, the...

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September 27, 2017 Tina Dzik

New Revenue Recognition Affects Nonprofits, Too!

You are likely aware of the Financial Accounting Standards Board (FASB) Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers. But did you know that nonprofit organizations will be affected, too?   Of the most significance to the nonprofit industry is that...

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September 21, 2017 Lisa Loychik

Proper Tax Treatment of Discounted or Distressed Debt Purchased in the Secondary Market

Over the years we have seen companies, many of whom operate in real estate, purchase debt in the secondary market often significantly below the principal amount owed.  The goal is to collect the price paid for the debt as well as a substantial portion of its original principal amount. However, those...

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August 31, 2017 Robert Velotta

The Impact of IRC Section 751 to MLP Investors

Generally, a partner who sells an interest in a partnership will recognize capital gain or capital loss on the disposition. However, Internal Revenue Code Section 751 may cause an unanticipated tax consequence — the need for the partner to recognize ordinary income on the sale of the partnership....

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August 25, 2017 Tina Dzik

New Revenue Recognition Standard for Contracts with Customers: Why It Matters Now

Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers, is likely one of the most important pieces of work we have seen from the Financial Accounting Standards Board (FASB) in years. While the standard goes into effect for nonpublic companies on January 1, 2019, there is much...

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August 23, 2017

Not Just a Trend: Market Analysis in Property Valuation

Appraisers are increasingly incorporating trend analysis when valuing real estate. Property owners, as well as potential buyers, need to understand the role trend analysis (also known as market analysis) can play when determining value.  Trend Analysis Which amenities and characteristics...

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August 10, 2017 Tarik Awad

Can You Benefit from Section 1202 Exclusion of Gain from the Sale of Your Small Business Stock?

If you’ve invested in a small business and sold the stock after holding it for more than five years, you may be able to exclude a percentage of your gain under Internal Revenue Code (IRC) Section 1202. This federal tax benefit can provide investors with significant tax savings, resulting in...

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July 14, 2017

4 Ways Software Entities May Benefit from the New Revenue Recognition Rules

The implementation of Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers, which go into effect in 2018 for public entities and 2019 for non-public entities, will incorporate some sweeping changes for how and when traditional software entities recognize...

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June 15, 2017 John Cavalier

2 Critical Steps in Mastering an Acquisition

Sophisticated organizations often treat acquisitions as an integral part of their enterprise growth strategy, and, as such, take a proactive approach to the pursuit and execution of a transaction. They invest in building capabilities that allow them to efficiently execute transactions and drive...

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May 26, 2017 Robert Velotta

Monitoring Foreign Capital Gains Tax Exposure for RICs

The obligation for registered investment companies (RICs) to pay foreign capital gains tax is not new by any means, but it is gaining more attention lately, making it imperative for fund management to take note.   Foreign tax withholding on interest and dividends has been and continues to be the...

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