Our Thoughts On Archive

Putting a Face to the Fraud

What do fraudsters look like? Do they dress, act, or talk a certain way? In the Association of Certified Fraud Examiners’ (“ACFE”) 2018

How the size of an organization can affect its risk of fraud

According to the Association of Certified Fraud Examiners’ (“ACFE”) 2018 Report to the Nations, organizations with less than 100 employees

Calculation of Value Accepted in Divorce Case

In a recent Alabama divorce case (Rohling v. Rohling, 2018 Ala. Civ. App. LEXIS 94), the appeals court affirmed the trial court’s acceptance of a

Pass-Through Entity vs. C Corporation

There has been much recent debate about whether the difference between the amount of taxes paid by a C corporation, as compared to those paid by a pass-through

How the Tax Cuts and Job Act Impacted Valuations

How has the Tax Cuts and Jobs Act (“TCJA”) affected business valuations? The impact of the TCJA is dependent upon the company being valued

Trends in Purchase Price Allocations

In the world of mergers and acquisitions, it is useful to study past transactions to provide benchmarks and to understand trends in an industry. One source