June 2014

 
 
 

Equity-Based Compensation Awards

Prior to 1970, executives received wage income similar to other employees of a company. ... read more

 
 

Importance of Substantiating Value for Charitable Contribution, Estate Tax, and Gift Tax Positions

In July 2012, we published an article stressing the importance of properly substantiating a charitable contribution with a qualified appraisal prepared by a qualified appraiser.... read more

 
 

Financial Accounting for Income Taxes in a Changing Tax Environment

The primary source of funding for governments is derived through the collection of taxes and as economic pressures arise, governments look for avenues to increase the collection of tax revenue. ... read more

 
 

The Case for Emerging Markets Equities

While quite popular during the 1980-2000’s due to outsized relative returns, emerging market (“EM”) equities have recently suffered amidst much-publicized headwinds including geopolitical tensions in Russia, policy uncertainty in India, and a growing Chinese asset bubble. ... read more

 

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