Valuation & Litigation Briefing / Litigation & Valuation Report
Showing 129–144 of 385 results
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Lightbox Ventures, LLC v. 3rd Home Limited – Expert reports excluded due to unsupported assumptions
July / August 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 458
Abstract: It can be risky for experts to unquestioningly rely on data and assumptions from clients when computing lost profits or valuing a business. This article summarizes a federal district court decision to exclude expert testimony on Daubert grounds, because numerous unsupported assumptions rendered the reports “useless.” Lightbox Ventures, LLC v. 3rd Home Limited, No. 16cv2379, U.S. Dist. Ct., S.D.N.Y., November 13, 2017
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What are the three levels of value?
July / August 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 646
Abstract: The level of value used in a business valuation may affect an expert’s analyses and techniques. This article explains how experts determine the appropriate level of value and why it’s critical to make this determination before work begins.
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What’s in a name? Quantifying damages for reputational harm
July / August 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 596
Abstract: Negative events — including defamation, securities fraud, product liability, intellectual property infringement, and data breach and other cybercrime proceedings — can seriously impair a company’s reputation. This article explains the types of damages and the tools financial experts use to quantify losses.
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FAQs about valuing customer relationships
July / August 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 841
Abstract: For many businesses, customer relationships represent a valuable intangible asset. But placing a monetary value on those relationships can be tricky. This article answers common questions about the considerations, techniques and challenges involved in valuing customer-related assets. A sidebar explains alternative methods for valuing these assets, beyond the multiperiod excess earnings method (MPEEM).
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Valuing divestitures and spinoffs
May / June 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: When a business sells or “spins off” one of its business units, adjustments may be needed to reflect changes in the newly independent company’s relationship with its former parent. This article highlights three control-related issues that may require valuation adjustments: management, intellectual property and transfer pricing.
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Identity crisis – How experts identify alter ego companies
May / June 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 669
Abstract: Rather than give up on defendants that appear to have limited financial resources, plaintiffs may assert that the companies are nothing more than “alter egos” for more solvent companies. This article identifies various red flags of alter ego companies, such as combined corporate structures, shared advisors and numerous “related party” transactions. The existence of these factors may, in turn, persuade a court to “pierce the veil” of a corporation or limited liability company (LLC).
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Patent apportionment: Don’t double count damages!
May / June 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 555
Abstract: When calculating reasonable royalty damages in patent infringement cases, experts are often called upon to “apportion” the royalty base among multiple patents or between infringing and noninfringing products or product features. This article summarizes a federal district court case that excluded a damages expert’s testimony on Daubert grounds because her apportionment methodology improperly inflated the royalty base. Finjan, Inc. v. Sophos, Inc., No. 14cv01197WHO (N.D. Cal., Aug. 15, 2016) Finjan, Inc. v. Sophos, Inc., No. 14cv01197WHO, No. 324 (N.D. Cal. Sept. 8, 2016)
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What does the new tax law mean for business valuation?
May / June 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 885
Abstract: The Tax Cuts and Jobs Act (TCJA) is the most significant overhaul of the tax code in more than 30 years. In addition to cutting tax rates, the law adds, modifies and eliminates many business-related tax breaks, along with transitioning to a territorial tax system for corporations with foreign earnings. This article provides an overview of how the changes will affect the income and market approaches. A sidebar highlights how tax law changes will affect settlements that include sexual harassment and abuse claims.
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Harness the power of social media in litigation
March / April 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 434
Abstract: A wealth of information is stored on social media sites, making them excellent sources of evidence. This article highlights examples of the myriad ways that social media can be used in litigation to uncover hidden assets, calculate damages, establish securities law violations, locate individuals and reveal feigned injuries.
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Adjusting owners’ compensation in business valuation
March / April 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 673
Abstract: Owners of privately held businesses may draw large salaries because of tax advantages or take little or no salary to enhance the company’s reported earnings. In these cases, the valuation expert needs to “normalize” owners’ compensation and adjust it to a reasonable level. This article identifies factors that valuators consider in determining reasonable owners’ compensation.
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How do valuations and calculations differ?
March / April 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: Most business valuation professional standards recognize two types of engagements: calculations and valuations. This article explains the critical distinction between these types of assignments — and the reason a full valuation report is necessary in most litigation contexts. Hipple v. SCIX, LLC, No. 121256, E.D. Pa., August 13, 2014 Surgem, LLC v. Seitz, No. A-4198-11T1, N.J. Super. App. Div., October 16, 2013
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Exelon Corp. v. Commissioner – Expert independence: Interfere at your own risk
March / April 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 838
Abstract: Professional standards require valuation experts to perform assignments with impartiality, objectivity and independence. This article summarizes a recent U.S. Tax Court opinion that serves as a cautionary tale for attorneys who would seek to influence an expert’s conclusions. The court found that a law firm’s interference in the valuation process tainted the expert’s opinion and rendered it “useless.” A sidebar explains why taxpayers can’t hire experts as an “insurance policy” against blatant tax avoidance strategies. Exelon Corp. v. Commissioner, 147 T.C. No. 9, September 19, 2016
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Slutsky v. Slutsky – Experts battle over value of law firm in New Jersey divorce
January / February 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 453
Abstract: The appropriate treatment of goodwill in divorce cases varies from state to state, requiring experts to consult with legal counsel. The value of goodwill is subject to equitable distribution in New Jersey, similar to the treatment of goodwill in several other jurisdictions. This article summarizes a recent New Jersey court of appeals case that serves as a primer for valuing a partnership interest in a law firm, including the goodwill component. It explains why the appellate court reversed and remanded this case to the trial court. Slutsky v. Slutsky, N.J. Sup. Ct., App. Div., Nos. A-5829-13T1, A-2813-14T1, Aug. 8, 2017
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Taxes matter – Plan ahead to minimize tax liabilities in damages litigation
January / February 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 625
Abstract: Payment of a damages judgment or settlement almost always has tax consequences for plaintiffs and defendants. The appropriate tax treatment typically depends on the nature of the underlying claim or claims. This article provides an overview of the tax issues that may arise in damages litigation, along with some possible ways to improve tax results throughout the litigation process.
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Quantifying lost profits for business interruption claims
January / February 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 665
Abstract: Business interruption insurance can provide much-needed cash flow when a hurricane, flood, fire or other disaster strikes. This article explains how an outside financial expert can help during the claims process, allowing the owner of the damaged business to focus on recovery efforts.
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How to protect expert testimony from Daubert challenges
January / February 2018
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 851
Abstract: It’s been 25 years since the U.S. Supreme Court decided Daubert. The case officially made federal district court judges the “gatekeepers” of expert evidence. This article summarizes Daubert and other relevant case law on the admissibility of expert witness testimony and explains the steps attorneys can take to help ensure that their experts will withstand Daubert challenges. A sidebar discusses a Daubert challenge that focused on an expert’s qualifications. Daubert v. Merrell Dow Pharmaceuticals, Inc., 113 U.S. 2786 (1993) General Electric Co. v. Joiner, 522 U.S. 136 (1997) Kumho Tire Co. v. Carmichael, 526 U.S. 137 (1999) Washington v. Kellwood Co., 105 F. Supp. 3d 293, S.D.N.Y. (2015)