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Business & Industry Insights

The ESOP Landscape: Valuation Scrutiny and Tax Reform

July 16, 2019
The U.S. Department of Labor continues a regulatory agenda that puts the valuation of Employee Stock Ownership Plans (“ESOPs”) in the spotlight. As a result, ESOP fiduciaries need to be cognizant of the impact of the reduction in corporate income taxes when determining the fair market value of ESOP plan assets. Such fiduciaries should also carefully review their ESOP valuation methodologies for reasonableness in light of these tax law changes to determine whether any changes are needed to protect against potential DOL scrutiny.
Business & Industry Insights

How to Implement an Agile, Next Generation Engineering Organisation

July 15, 2019
In an environment of increasing technological advancements and automation, speed of response and functionality of the product/solution are increasingly important. When it comes to lead times for solutions and business margins, engineering is the differentiator at the research stage as well as for design and development of new products and solutions.
Business & Industry Insights

Will the Court Wrench Another Taxpayer “Tooling” Victory in Shiloh Industries?

July 11, 2019
In a Tax Court petition filed October 22, 2018, Shiloh Industries Inc., a global supplier of automotive parts and a designer and engineer of precision tools, dies, welding, and assembly equipment, is disputing the Internal Revenue Service’s assertion that the company’s claimed tooling expenses in 2012 and 2013 can be treated as qualified research expenses. Will the Tax Court follow its decision in TG Missouri v. Commissioner and allow tooling costs to be treated as supplies used in the conduct of qualified research under Internal Revenue Code (“IRC”) Section 41(b)?
A&M News & Releases

A&M’s Xuong Liu Discusses the State of Deal Making in China

July 1, 2019
Alvarez & Marsal Managing Director and Transaction Advisory Group Asia Practice Leader Xuong Liu explains in an interview with CGTN China’s inbound and outbound deals and which sectors are experiencing headwind.
Business & Industry Insights

US Companies Hunt for Loopholes to Beat China Tariffs

June 27, 2019
US companies are turning to their lawyers for help in containing the costs of President Donald Trump’s tariffs on goods from China, looking for legal loopholes to help avoid or reduce duties without shifting production to other countries.
Business & Industry Insights

Survey Design Best Practice – Behavioural Economics Offers New Clues

June 26, 2019
Behavioural economists have in recent years been examining the complex relationship between survey design and the responses that different types of questionnaires can elicit. In this issue of Raising the Bar, A&M’s Tasneem Azad discusses some of the biases that may influence how individuals respond to certain questions and explores survey design best practice tips for framing questions in order to counteract them. A&M has supported clients in the design and execution of surveys, particularly in respect of potentially emotive and polarising subjects - such as personal finances and access to banking facilities - where addressing behavioural considerations can be crucial for ensuring reliable and meaningful results.
Business & Industry Insights

The Helms-Burton Act: Maintaining Compliance with U.S. Regulations and Sanctions

June 26, 2019
The Trump administration’s policies toward Cuba have recently shifted, creating some urgency for U.S. firms that do business with the embattled country and its regional partners. Michael Carter and Drew Marrocco detail what American companies need to do to maintain compliance.