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Returning Value Blog

Michael D. Machen, CPA, CVA

Recent Posts

Measuring "Fair Value" for Financial Reporting Purposes

Posted by Michael D. Machen, CPA, CVA on Jun 11, 2019

The standard for valuing certain assets and liabilities under U.S. Generally Accepted Accounting Principles (GAAP) is “fair value.” This differs from other valuation standards that may apply when valuing a security or business interest in a litigation or mergers and acquisitions (M&A) setting.

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Posted in Business Advisory

Put a QOE Report to Work for You

Posted by Michael D. Machen, CPA, CVA on May 02, 2019

An independent quality of earnings (QOE) report can be a valuable tool in mergers and acquisitions. It’s important for both buyers and sellers to look beyond the quantitative information provided by the selling company’s financial statements.

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Posted in Business Advisory

Understanding How Taxes Factor into an M&A Transaction

Posted by Michael D. Machen, CPA, CVA on Apr 02, 2019

Merger and acquisition activity has been brisk in recent years. If your business is considering merging with or acquiring another business, it’s important to understand how the transaction will be taxed under current law.

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Posted in Business Advisory

There's Still Time for Small Business Owners to Setup a SEP Retirement Plan for Last Year

Posted by Michael D. Machen, CPA, CVA on Mar 12, 2019

If you own a business and don’t have a tax-advantaged retirement plan, it’s not too late to establish one and reduce your 2018 tax bill. A Simplified Employee Pension (SEP) can still be set up for 2018, and you can make contributions to it that you can deduct on your 2018 income tax return.

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Posted in Business Tax

Eight Key Tax Planning Opportunities for 2019

Posted by Michael D. Machen, CPA, CVA on Feb 25, 2019

More than a year after sweeping federal and state tax reform were enacted, businesses of all sizes are still wrapping their arms around the changes.  Additional guidance and regulations have been issued nearly every month—indeed, change is the new normal. Strategic tax planning now is key to lowering businesses’ total tax liability.  Read on for eight top planning opportunities and considerations businesses should review as part of their 2019 strategy. 

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Posted in Tax Planning

M&A Due Diligence: Don't Accept Financial Statements At Face Value

Posted by Michael D. Machen, CPA, CVA on Jan 21, 2019

The M&A market was hot last year, and that momentum is expected to continue in 2019. Before acquiring another business, however, it’s important to do your homework. Conducting comprehensive due diligence can be a daunting task, especially if you’ve never negotiated a deal before. So, consider seeking input from an experienced accounting professional.

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Posted in Business Advisory

Business Owners: An Exit Strategy Should Be Part Of Your Tax Planning

Posted by Michael D. Machen, CPA, CVA on Jan 04, 2019

Tax planning is a juggling act for business owners. You have to keep your eye on your company’s income and expenses and applicable tax breaks (especially if you own a pass-through entity). But you also must look out for your own financial future.

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Posted in Tax Planning

Would a Roth 401(k) Plan Suit Your Employees?

Posted by Michael D. Machen, CPA, CVA on Dec 06, 2018

Roth 401(k) accounts have been around for quite a while. But many employers still don’t offer them and many employees still don’t understand them. As the name implies, these plans are a hybrid — taking some characteristics from Roth IRAs and some from traditional employer-sponsored 401(k)s. When considering (or reconsidering) your retirement plan options, look into whether a Roth 401(k) would suit your employees.

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Posted in Payroll, HR & Benefits

It's Not Too Late: You Can Still Set Up A Retirement Plan For 2018

Posted by Michael D. Machen, CPA, CVA on Nov 12, 2018

If most of your money is tied up in your business, retirement can be a challenge. So if you haven’t already set up a tax-advantaged retirement plan, consider doing so this year. There’s still time to set one up and make contributions that will be deductible on your 2018 tax return!

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Posted in Business Tax

Selling Your Business? Defer — and Possibly Reduce — Tax With an Installment Sale

Posted by Michael D. Machen, CPA, CVA on Oct 29, 2018

You’ve spent years building your company and now are ready to move on to something else, whether launching a new business, taking advantage of another career opportunity or retiring. Whatever your plans, you want to get the return from your business that you’ve earned from all of the time and money you’ve put into it.

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Posted in Business Tax

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