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A&M Newsletters
Comprehensive and timely perspectives, on the topics that matter to you, sent straight to your inbox.
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Thought Leadership

Visions of Valuation

February 27, 2019
Alvarez & Marsal (A&M) Valuation Services Managing Director Aryeh Sheinbein participated in a roundtable discussion produced by Private Funds Management in New York. Mr. Sheinbein along with other practitioners and two general partners met to discuss predictions and trends in the private equity valuation process.
Thought Leadership

A Technical Perspective on the New Disclosure Pilot Scheme

February 25, 2019
From January 1st, 2019, a new Practice Direction intended to reform various aspects of the document disclosure process will run in the Business and Property Courts of England and Wales. This two-year Disclosure Pilot Scheme (DPS) redefines disclosure duties and introduces five extended disclosure models.
Thought Leadership

Legislating History: The Changed Valuation Rules For Intangible Property

February 21, 2019
“You can’t change the past.” We don’t know who owns the copyright to that saying. But most of us have probably infringed on that intangible property (IP) right numerous times, and a quick Google search will expose dozens of famous people for that same transgression. If nothing else, this belief (whether copyrighted or not) seems to be universally accepted.
Thought Leadership

Finders-Keepers: Who Owns The Tax Refund Of An Insolvent Company

February 14, 2019
This paper discusses United Western Bancorp in depth since it represents the most current thinking by the courts as to how these cases should be analyzed. It also attempts to make some sense of the rules and cases, which can be inconsistent or vary based on fine distinctions.
Thought Leadership

How To Cut 20% Of HR, IT And Finance Budgets With Happier Stakeholders

February 4, 2019
Our A&M tool and methodology converts the standard general ledger output into a new set of consumption-based metrics and then manages the joint 20-plus percent cost reduction within departments. In addition to our tools and methodologies, this requires a cultural change that our Change Management Office teams are trained to implement. Happier internal stakeholders now own their own cross-functional budget and are able to make their own choices from a menu of options.

Hardship Distribution Guidance Issued by IRS

January 30, 2019
The IRS issued proposed regulations relating to hardship distributions from 401(k) plans. The new guidance implements changes to the 401(k) plan hardship provisions that were adopted as part of the Tax Cuts and Jobs Act (TCJA) of 2017 and the Bipartisan Budget Act of 2018.