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David H Glusman

David H Glusman

January 07, 2015 | The Legal Intelligencer

Not Even Taxes Are Certain in Valuation of Pass-Through Entities

As Benjamin Franklin famously observed, "In this world nothing can be said to be certain, except death and taxes." Obviously, Franklin wasn't referring to business valuation where taxation is one of the most uncertain elements in the process. While professional judgment affects almost every aspect of business valuation, few issues raise hackles like the impact of taxes in valuing Subchapter S and other "pass-through entities."

By David H. Glusman and Michael J. Molder

7 minute read

October 16, 2014 | The Legal Intelligencer

Memo to File: Protecting Attorney-Expert Communications

As litigators, you are experts in trying cases. Typically, you are not experts in mechanical engineering, corporate finance or neurology. But litigation today, like so much of life, involves highly technical issues. In many cases, a general knowledge of science or commerce or health care is not enough for an attorney to represent his or her client effectively.

By David H. Glusman and Michael J. Molder

7 minute read

July 10, 2014 | The Legal Intelligencer

Financial Oversight and the Institutional Investor

In early May, the California State Teachers' Retirement System announced that it would vote against four of the five directors on Bank of America's audit committee and the reappointment of its auditor.

By David H. Glusman and Michael J. Molder

8 minute read

May 14, 2014 | New Jersey Law Journal

Forensic Accounting in Pa. Med Mal Litigation

A forensic accountant addresses economic issues without regard to causation and liability, resulting in a full understanding of economic losses based on alleged medical malpractice.

By David H. Glusman and Michael J. Molder

6 minute read

April 04, 2014 | The Legal Intelligencer

Reading the Semaphore of the Red Flags of Fraud

For centuries, ships have signaled messages of distress to each other through colored flags arranged in specific positions. Your business may be sending you signals of distress, including catastrophic employee dishonesty. If you can read the signs, you can head off disaster, but first you need to be able to recognize the red flags of fraud.

By David H. Glusman and Michael J. Molder

6 minute read

March 18, 2014 | The Legal Intelligencer

Forensic Accounting Considerations in Med Mal Litigation

Medical malpractice claims raise a variety of economic issues. In addition to fully understanding the medical and liability issues involved in the prospective matter, counsel for both the plaintiff and the defendant need to fully explore and document the economic claims. In the end, a forensic accountant or other economic damage expert addresses these economic issues without regard to causation and liability, with the ultimate result a full understanding of economic losses of the plaintiff based on the alleged medical malpractice.

By David H. Glusman and Michael J. Molder

6 minute read

December 07, 2009 | The Legal Intelligencer

The Role of the Fiduciary in the Estate and Trust Arena

An individual serving in the role of trustee has a variety of potential areas of responsibility, each of which can lead to potential legal and financial difficulties.

By Stephen D. Lassar and David H. Glusman

9 minute read