Thoughts and Insights by Michael Gregory

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November 28th, 2022

Want to know the top ten strategies for creating value at the negotiation table? Part 2 of 2

As a leader you are involved in all kinds of negotiations daily. These can run very smoothly, or they can be difficult disputes with significant conflicts. The question is what can you do to create value at the negotiation table regardless of the situation? Here are ten tips for creating value that you may find valuable in your upcoming negotiations with employees, peers, your boss, customers, clients, vendors, shareholders, or other stakeholders.  There lessons can be applied to any negotiation. 

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November 25th, 2022

November 25, 2022, Michael Gregory’s Weekly Leadership Roundup

Leadership, Collaboration, Conflict Resolution    

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November 21st, 2022

Want to know the top ten strategies for creating value at the negotiation table? Part 1 of 2

As a leader you are involved in all kinds of negotiations daily. These can run very smoothly, or they can be difficult disputes with significant conflicts. The question is what can you do create value at the negotiation table regardless of the situation? Here are ten tips for creating value that you may find valuable in your upcoming negotiations with employees, peers, your boss, customers, clients, vendors, shareholders, or other stakeholders. There lessons can be applied to any negotiation. This is part 1 of a 2 part series. Part 1 presents the first five strategies. Part 2 presents the second five strategies next week.

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November 18th, 2022

November 18, 2022, Michael Gregory’s Weekly Leadership Roundup

Leadership, Collaboration, Conflict Resolution    

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November 14th, 2022

Should you make the first offer in a multi issue negotiation? Yes, but…

When you are involved in a multi-issue negotiation you may have asked yourself whether you should make the first offer and if so on which issue? Should you offer something significant on a major issue? Should you offer a token offer on a minor issue? There are different schools of thought on this. Recent research from the Harvard Program on Negotiation at Harvard Law School offers some good insights for you to take advantage of this multi-issue negotiation. Additional insights are provided based on real world negotiations between a major taxpayer and the IRS.

Shaking hands with key words related to skills
November 11th, 2022

November 11, 2022, Michael Gregory’s Weekly Leadership Roundup

Leadership, Collaboration, Conflict Resolution    

Cover for the book Valuing Interests in S-Corps
November 7th, 2022

Business valuers, the IRS, and conflict resolution – Part 4 S-Corp issues

This is the fourth in a series of six monthly technical blogs on issues related to business valuation. Many business valuers believe that all entities whether a C-corp that is taxed or an S-corp that pays no federal income taxes should both be valued as if they pay tax (Grabowski, Mercer, Van Vleet)[i]. These business valuers believe there is no difference in the determination of fair market value. Others believe there is an S-corp adjustment to be made, but it should not be fully taxed (Fannon, Treharne)[ii]. These approaches suggest a premium for an S-corp. In general, the IRS believes that an S-corp should not be tax affected since it does not pay federal income taxes. This article looks at this issue in general. For a more complete analysis of this topic see original commentary dated Valuing Interests in S Corps (2013) or an updated and more comprehensive commentary within Business Valuations and the IRS (2018).   [i] https://www.amazon.com/Business-Valuations-IRS-Michael-Gregory/dp/1945148020 (423-433 and 436-441)   [ii] https://www.amazon.com/Business-Valuations-IRS-Michael-Gregory/dp/1945148020 (419-423 and 433-435)  

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November 4th, 2022

November 4, 2022, Michael Gregory’s Weekly Leadership Roundup

Leadership, Collaboration, Conflict Resolution    

A group of keys on a ring
October 31st, 2022

What are the keys for a successful mediation?

Having been involved in over 2,500 mediations, facilitations, and negotiations in my career, I thought what are keys to a successful mediation? Revisiting this I want to offer you some thoughts that may help you. My experience is largely oriented towards the federal judicial system, working with experts and clients, administratively with the IRS, and as a volunteer in housing court, conciliation court, with neighborhood disputes, in public housing and other venues including between gangs. I have found that alternative dispute resolution focusing on mediation works, saves time and money, is confidential, and it is successful in implementation because the parties produced a solution that they can both live with going forward. What follows are some key elements and what I have found as best practices that you may find helpful too.

October 28th, 2022

October 28, 2022, Michael Gregory’s Weekly Leadership Roundup

Leadership, Collaboration, Conflict Resolution    

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