Gift & Estate Taxes
Our valuation engagements for estate and gift tax purposes have
included a wide variety of business and financial interests.
March 4, 2021
Read the latest from DLA
Find innovative ideas and actionable insights from DLA’s thought leaders.
Coming Soon: Changes to Income Tax Reporting
In December 2019, the Financial Accounting Standards Board (FASB) issued an updated accounting standard that simplifies the complex income tax accounting requirements. Here are the details.
March 2, 2021
Should My Distressed Company Consider a Debt Restructuring?
Many businesses have experienced severe cash flow problems during the COVID-19 pandemic. As a result, some may have delayed or missed loan payments. Instead of filing for bankruptcy in court, delinquent debtors may reach out to lenders about restructuring their loans.
February 15, 2021
Behind the Scenes: A More Organized CRM
“Customer Relationship Management (CRM)” platforms are only valuable if they are well organized and easy to access. At DLA Capital, our proprietary CRM platform enables us to easily launch targeted marketing campaigns and personalizes our relationships with investors, referral sources, and other potential clients.
February 11, 2021
PPP Loans
On December 21, 2020, Congress passed a coronavirus stimulus package that includes an additional $284 billion of Paycheck Protection Program funding of financial relief in the form of tax credits and loan forgiveness for borrowers who meet certain criteria.
February 9, 2021
A BDC View Under the New Administration
With the election past us, and President Biden taking office, DLA examines five of the potential key issues impacting the Business Development Company (BDC) sector at the start of the Biden presidency.
February 4, 2021
COVID-19 Accounting and Internal Control Considerations for REITS
The impact of the pandemic varies widely across real estate and REIT sectors, and for some, the effects have been severe. As COVID-19 caused shutdowns
September 16, 2020
13 Considerations to Reduce Construction Project Risk During These Challenging Economic Times
When COVID-19 slammed the breaks on the U.S. economy and imposed government mandated restrictions on business activity, construction activity coast to coast suddenly slowed and,
August 19, 2020
IT Risk Management: Why it is Vital to Organizations
Information technology is a vital component of organizations, to such an extent that information and data generated by organizations are considered assets. Technological advancements have
May 14, 2020
Compliance Newsflash for May 6, 2020 – SEC Division of Investment Management and Office of Compliance Inspections and Examinations Respond to COVID-19
The U.S. Securities and Exchange Commission (SEC) Division of Investment Management has provided guidance to investment advisers on numerous topics in response to COVID-19. The SEC’s Office of Compliance Inspections and Examinations (OCIE) has also announced its exam priorities related to COVID-19.
May 6, 2020
Compliance Newsflash for May 6, 2020 – FINRA Warns of Fraudulent Phishing Emails Purporting to be from FINRA
FINRA warns member firms of a widespread, ongoing phishing campaign that involves fraudulent emails purporting to be from FINRA officers, including Bill Wollman and Josh Drobnyk. These emails have a source domain name “@broker-finra.org” and request immediate attention to an attachment relating to your firm. In at least in some cases, the emails do not actually include the attachment, in which case they may be attempting to gain the recipient’s trust so that a follow-up email can be sent with an infected attachment or link, or a request for confidential firm information. In other cases, what appears to be an attached PDF file may direct the user to a website which prompts the user to enter their Microsoft Office or SharePoint password. FINRA recommends that anyone who entered their password change it immediately and notify the appropriate individuals in their firm of the incident.
May 6, 2020
Benchmarking: Why Normalizing Adjustments are Essential
Benchmarking: Why normalizing adjustments are essential Financial statements aren’t particularly meaningful without a relevant basis of comparison. There are two types of “benchmarks” that a company’s financials can be compared to — its own historical performance and the performance of other comparable businesses.
Before you conduct a benchmarking study, however, it’s important to make normalizing adjustments to avoid any misleading comparisons. This is especially important when looking at periods that include atypical financial results due to the novel coronavirus (COVID-19) pandemic. But there are a variety of factors that require normalizing adjustments.
May 1, 2020
