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Upcoming Charitable Giving Changes
The One Big Beautiful Bill (OBBB) introduces significant changes to the tax treatment of charitable contributions beginning January 1, 2026. These updates will reduce the value of deductions for many taxpayers—especially high earners and individuals who itemize. Understanding these changes now provides a critical planning opportunity for 2025, the final year under the more favorable…
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The Basics of Intellectual Property Damages
Intellectual property litigation continues to expand in both scope and complexity. Damages experts play a crucial role in quantifying the financial impact of alleged infringement. The job of your expert is to translate the technical claims into economic realities, both past and future. Types of Intellectual Property Litigation Damages experts are most often retained…
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How to Value: Sand & Gravel Mining
Industry Description The sand & gravel mining industry in the U.S comprises the extraction and quarrying of construction and industrial sand, gravel, clays, and ceramic and refractory minerals (NAICS 21232). The industry also engages in beneficiation processes, including washing and screening, to refine and prepare these mined materials for various applications. The following are…
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The Basics of Asset Tracing
Asset tracing is a common tool in litigation and forensic accounting, particularly when funds are suspected of being misappropriated, hidden, or wrongfully transferred. While it often arises in fraud and insolvency cases, asset tracing can also play a role in divorce, shareholder disputes, judgment enforcement, and cross-border litigation. What Is Asset Tracing? Asset tracing is…
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How to Exclude Data from QuickBooks
Our team has been involved in multiple cases where the end client needed to produce QuickBooks accounting records but, for perfectly legitimate reasons, did not want to disclose any more data than strictly necessary. This led to the question: Can you produce a QuickBooks file with only select periods included? The answer is yes —…
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How to Value: Real Estate Asset Management & Consulting Firms
Industry Description The real estate asset management & consulting industry in the U.S. comprises providers of real estate support services such as escrow, fiduciary duties, consulting, research, listings, tenant representation, and other related activities (NAICS 53139). This industry excludes real estate agents, brokers, lessors, property managers, and appraisers. The following are some basic characteristics…
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California’s Retirement Savings Mandate for Small Businesses
California has joined a growing list of states requiring employers to provide retirement savings options for their workers. The law was enacted to address the retirement savings gap in the U.S., where millions lack access to employer plans and Social Security faces long-term funding pressures. With compliance deadlines approaching, small businesses should understand their obligations…
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A Study About Investor Behavior
Despite the abundance of research on stock prices and investor behavior, surprisingly little is known about how individual investors gather information before making trades. A new study by the National Bureau of Economic Research fills this gap using a rare and detailed dataset: browser history from U.S. households that actively traded stocks online. Most Investors…
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How to Value: Janitorial Services
Industry Description The janitorial services industry in the U.S. comprises providers of cleaning services for the interior spaces of buildings and transportation vehicles as well as window cleaning operations (NAICS 56172). Providers typically operate under contractual arrangements to maintain cleanliness in buildings such as manufacturing plants, retail establishments, shopping complexes, corporate and government buildings,…
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Tips for Deposing Financial Experts
The following is practical advice with the benefit of hundreds of depositions. First, a question What is your strategy for this deposition? Will you use this deposition to prepare for trial, or are you instead pursing settlement? Either choice will involve tradeoffs. If you are preparing for trial and wish to keep your cards close…
