Fall 2014 issue of Horizons

TABLE OF CONTENTS

horizons A publication by RubinBrown LLP FALL 2014

Features

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Welcome from the Managing Partner

RubinBrown News

Chairman James G. Castellano, CPA, CGMA

Chairman’s Corner

Remembering Mahlon Rubin

Managing Partner John F. Herber, Jr., CPA, CGMA

Business Exits: Considerations for a Successful Outcome

Denver Managing Partners Michael T. Lewis, CFA Gregory P. Osborn, CPA Kansas City Managing Partner Todd R. Pleimann, CPA

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The Importance of Valuation in Exit Planning

Key Findings from a Global Survey on Succession Planning

Significant Tax Savings Opportunities with the Tangible Property Regulations

Editor Dawn M. Martin

Upcoming RubinBrown Seminars

Timely Reminders

Art Director Jen Chapman

Industry-Specific Articles

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Horizons , a publication of RubinBrown LLP, is designed to provide general information regarding the subject matters covered. Although prepared by professionals, its contents should not be construed as the rendering of advice regarding specific situations. If accounting, legal or other expert assistance is needed, consult with your professional business advisor. Please call RubinBrown with any questions (contact information is located on the back cover).

life sciences & technology Intellectual Property and Exits: Tips to Maximize and Protect Value

manufacturing & distribution

healthcare Succession Planning for Medical Practices and Physicians

Transitioning Your Business and Knowledge

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transportation & dealerships

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colleges & universities The Next Generation of Business Officers

private equity

Transitioning Your Auto Dealership or Transportation Company

Strategic Buyers and Financial Buyers: One Size Does Not Fit All

Any federal tax advice contained in this communication (including any attachments): (i) is intended for your use only; (ii) is based on the accuracy and completeness of the facts you have provided us; and (iii) may not be relied upon to avoid penalties.

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public sector An Aging Public Sector Workforce

real estate Tax Credit Recapture In the Face of Natural Disaster and Casualty Losses

construction Valuation Strategies for Construction Companies

Readers should not act upon information presented without individual professional consultation.

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gaming A Post-Acquisition Integration Checklist for Gaming Operators

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law firms Proactive Succession Planning for Your Law Firm

not - for - profit Fiduciary Responsibilities of Not-for-Profit Investment Committees