The U.S. Tax Cuts and Jobs Act ("TCJA") passed at the end of 2017 has significant implications for the future tax structure on most businesses. Included among these implications is the impact on fair value measurements. The implications go beyond simply revising the effective tax rate in valuation models. This session will explain the aspects of the TCJA, a valuation specialist should consider in measuring fair value.

• Understand the provisions of the TCJA that a valuation specialist should consider in fair value measurements.
• Learn the impact of TCJA on various valuation methods in measuring fair value in financial reporting.
• Discuss the impact of tax reform on the cost of capital in fair value measurements.

We will examine current data for estimating cost of capital including updated evidence equity risk premia and size premia. We will also explore estimating company specific risk.

• 1. Learn about new source of cost of capital data 
• 2. Be better able to support cost of capital estimates

Case study of a Fraudulent Transfer of associated with a Chapter 7 Debtor. Discovery of the issue, discussion of the law, Discussion of the methods for evaluating solvency, results of the trial.

The attendee will:

• 1. Understand the methods for evaluating solvency of a debtor
• 2. Understand the application of the Fraudulent Transfer laws

• Participants will master completing a due diligence report utilizing a wealth of information: public records, legal filings, newspapers, magazines, trade journals, blogs, and open source material. You will utilize the tools and resources needed to find and vet information about companies and their owners. Additionally, we will examine professional fee-based and free tools and resources to understand their functionality and limitations to access all the information that's out there. Upon completion of this course, field investigators will be able to write reports that emphasize and highlight key findings, identify key resources available to investigators that go unused, find and vet applicant information within keystrokes, and implement handy tactics for conducting online fraud investigations.

Session covers when and why an active passive analysis is needed, how these analyses are typically done and the importance of working with engaging counsel for jurisdictional nuances.

The attendee will: 

• Understand the key elements involved in an active passive analysis. 
• Update of current practice and understand how active passive analyses are typically done around the country. 
• Discussion of jurisdictional nuances.

Expert testimony can cause fear or anxiety in the most seasoned expert. That anxiety is magnified when you don’t have a lot of testifying experience. Our mock trial programs will prepare you for successful expert testimony. Learn to effectively present your prior experiences, including defending your qualifications on direct and cross-examination, effectively communicate your opinions to the trier of fact, and the good, bad and ugly use of demonstratives.

After this session the attendee will be able to identify: 

• 1. Learn how to effectively use demonstratives to get your point across 
• 2. Understand how to make your CV say the right things about you 
• 3. Learn to apply techniques to avoid being a victim on cross examination 
• 4. Gain knowledge and skills to help you manage fear and anxiety

The session will cover trends in business worldwide, including regulatory and technical issues encountered in performing business valuations in the Americas; Europe, Middle East and Africa; and Asia/Pacific. The session will discuss:

• Understand the need for common international valuation standards

• Understanding and working with global regulatory issues

• Working with different levels of data availability and transparency

• Consistency of valuation methodology

This session will discuss healthcare valuations and the critical role the compensation assumption plays in ensuring valuations will meet the fair market value criteria necessary to ensure compliance with the complex regulations that govern the healthcare industry.