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Thought Leadership

PE 3.0: Digital Transformations in Private Capital

February 28, 2020
Cole Corbin, Head of Fund Analytics and Reporting on Alvarez & Marsal Valuation Services’ Alternative Investment team, will moderate a breakfast panel private equity trends.
Thought Leadership

Supreme Court Unanimously Upends 47-Year Old Bankruptcy Tax Principle Regarding Ownership of Corporate Tax Refunds

February 26, 2020
On February 25, 2020, the U.S. Supreme Court in Rodriguez v. FDIC unanimously ended the practice of determining the ownership of a tax refund based upon federal common law. Hereafter, the ownership will generally be determined based upon state corporate law, which takes into account contractual arrangements (e.g., tax sharing agreements) between the parties.
Thought Leadership

Restructuring Perspectives for Higher Learning

February 26, 2020
In recent years, as affordability continues to be a more sensitive focus, high school seniors and their families have become increasingly skeptical about the relative value of the traditional four-year college experience.
Thought Leadership

Overview of the Financial Instrument Update: Simplified Hedge Accounting

February 26, 2020
Yesterday, August 28, 2017, the Financial Accounting Standards Board (FASB) issued the long awaited update to the Financial Instrument Standard. The update will require all preparers to change their mindset around hedge accounting. However, this giant leap ultimately may have fallen a little short for commodity hedgers.
Thought Leadership

Coronavirus - the Supply Chain and Tourism Impact on U.K. Businesses

February 25, 2020
Within the space of six weeks the Coronavirus has led to unprecedented restrictions on movement and shut down of industries in mainland China. A&M has a series of risk assessment and mitigation tools available to help businesses with sourcing materials from alternate markets, logistical mitigation as well as teams on the ground in Asia with situation updates.
Thought Leadership

Cyber Security Cost Optimisation

February 21, 2020
In this issue of Raising the Bar, A&M Managing Director Lorenzo Grillo explains to top management and boards of directors the value of cyber investments and how corporate leaders can understand, evaluate and effectively manage cyber risks.
Thought Leadership

Scoping and implementing footprint optimisation programmes

February 19, 2020
Reimagining organisations’ footprints requires ‘hard’ operational and ‘soft’ leadership expertise. A&M’s practitioners help executives make good decisions at each stage of these complex projects.
Thought Leadership

The Fog Has Lifted: The IRS Issues Proposed Regulations under Section 162(m)

February 18, 2020
On December 16, 2019, the Internal Revenue Service (“IRS”) released proposed regulations (REG-122180-18) under Internal Revenue Code (“IRC”) section 162(m), which is the tax provision that generally imposes a $1 million annual limit on deductions by a publicly held corporation for compensation paid to covered employees. In 2017, the Tax Cuts and Jobs Act (“TCJA”) amended section 162(m) by expanding the definition of publicly held corporation and covered employees, and by eliminating the highly utilized performance-based compensation exception. Following the TCJA amendments to section 162(m), the IRS issued Notice 2018-68 (the “Notice”), which provided further insight to the TCJA amendments.