By: Kyle Jennings Banking, one of the world’s oldest businesses, is constantly changing. The number of banks is on the decline. According to the...

Guest Article By: A.G. Divers, Founder and former president, The Bank of Tampa (Editor’s note: The Bank of Tampa currently holds over $1.2 billion...

By: Joshua Levin-Epstein, Esq. Levin-Epstein & Associates, P.C. Email: Joshua@levinepstein.com A recent decision from a Minnesota federal court...

Today, everything is digital; music is no exception. The music industry is almost entirely online. Yesterday’s Walkman is replaced by today’s...

Interview with Carla Klingler, Vice President, Swerdlin & Company Kevin: We’re meeting today with Carla Klingler, Client Relations specialist...

Once-coveted retail spaces now hang “For Rent” signs in their windows. The retail industry is rapidly changing. There are many explanations why....

Guest Author Lou Vlahos, Esq, Partner, Farrell Fritz, P.C. The IRS continues to issue guidance in the much debated area of corporate spinoffs. A...

Employee Stock Ownership Plan (ESOP) trustee selection can have important regulatory implications, particularly with the Department of Labor (DOL)....

In a business owned by more than one partner, the need for a buy-sell agreement may seem remote, especially while the business is still young and...

Section 2704 Proposed Changes: Much Ado About Nothing? A Different Kind and Level of Estate Taxation? A Golden Opportunity? All the Above? The...

This recent estate tax case is rife with valuation issues. And it is one of the few that the issues are clearly defined and resolved.

Valuations frequently assume a third party will purchase a business and primarily run it unchanged.  This does not mean a buyer will continue to pay...

The Financial Accounting Standards Board (“FASB”) released the Accounting Standards Codification Topic 805 (“ASC-805”) in July 2009.  ASC-805, as...

Allocation of goodwill to personal goodwill can alter individual tax liability on the sale of a company.  Personal goodwill should be valued by a...

Owners of small businesses enter into buy/sell agreements with their partners to protect their interests in their largest investment, their...

We continue our series of articles on compensation with this blog on IRS Section 83(b) elections. A section 83(b) election allows an employee or...

Stock options and stock ownership plans are a popular and effective method of incentivizing employees, often at a low cost to both the employer and...

Stock options and stock ownership plans are a popular and effective method of incentivizing employees, often at a low cost to both the employer and...