by Royer Advisors | Dec 11, 2024 | Uncategorized
Is your company ready for Generation Z? Demographers and generation-focused marketing experts have begun talking about some of the differences they see in Gen Z, the newest group to enter the job applicant pool. There is no current consensus on the start of this...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
Jensen v. Jensen, 2018 Mich. App. LEXIS 40 (Jan. 9, 2018) This Michigan divorce case involving an S corporation that was the owner’s separate property raised a number of valuation-related questions, including an issue of first impression: Are the earnings a closely...
by Royer Advisors | Dec 11, 2024 | Valuations
Brundle v. Wilmington Trust N.A. The case involved a short-lived ESOP whose structure was unusual in that the sellers—the principal shareholders in a private security firm—agreed to sell 90% of their shares to the ESOP and exchange the remaining 10% for warrants. The...
by Royer Advisors | Dec 11, 2024 | IRS Regulation
One of the changes in the Tax Cuts and Jobs Act (TCJA) was to eliminate itemized deductions for employees who incur unreimbursed expenses for company business for 2018 through 2025. To minimize the adverse effects of this TCJA, you can set up a so-called “accountable...
by Royer Advisors | Dec 11, 2024 | Uncategorized
Violating the Fair Labor Standards Act (FLSA) for 461 summer camp employees is going to cost a Miami prep school almost $700,000 according to the U.S. Department of Labor (DOL). (DOL News Release 18-1191-ATL) After an investigation, the school will pay $635,269 to the...
