Valuation/Lit. sup./Fraud/M&A
Showing 1–16 of 1593 results
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Evaluating a valuation expert’s credibility
March / April 2024
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 444
Abstract: In a recent marital dissolution case, the husband learned a hard lesson about the importance of a business valuation expert’s objectivity and reliability. This article summarizes why the Court of Appeals of Iowa affirmed the lower court’s credibility determination, which favored the valuation prepared by the wife’s expert. In re Marriage of Marasco, No. 22-0847 (Iowa App. June 7, 2023).
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Beware: Using AI could trigger FTC Act violations
March / April 2024
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 550
Abstract: Today, many businesses are using artificial intelligence (AI) to improve products, increase operational efficiency and help differentiate them in a crowded marketplace. However, the use of AI in products, services and advertising could inadvertently mislead or harm consumers. This article explains risk-management strategies for businesses that use AI to help them avoid triggering violations of the Federal Trade Commission (FTC) Act.
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FAQs about goodwill impairment
March / April 2024
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 658
Abstract: Economic uncertainty is taking its toll on many industries. Companies that report goodwill on their balance sheets must periodically evaluate whether the fair value of those assets has fallen below the reported book value. If so, they must report an impairment loss under U.S. accounting rules. This article provides answers to common questions about impairment write-offs.
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Zamfir v. Casperlabs, LLC – How failure to quantify damages can result in dismissal of IP claims
March / April 2024
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 890
Abstract: Litigants may sometimes be reluctant to pay for damages experts, especially early in the process. But a qualified expert can be a valuable ally when making claims related to intellectual property. This article shows how a blockchain researcher might have benefited from consulting with a qualified expert before filing claims with the U.S. District Court for the Southern District of California related to the use of his trademark. A sidebar explains why the researcher’s claims were also dismissed under state law. Zamfir v. Casperlabs, LLC, No. 21-CV-474 (S.D. Cal. Oct. 25, 2022).
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Building blocks for the cost of capital – How interest rates and market volatility affect business valuations
March / April 2024
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 449
Abstract: Today’s market conditions are uncertain. Higher interest rates and stock market volatility generally translate into lower business values. This article discusses how negative market conditions impact value and ways to counteract those effects.
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Valuation of conservation easement leads to battle of experts
March / April 2024
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 580
Abstract: Judges aren’t valuation experts. Their role is to weigh the evidence on the record and determine the value of property based on expert opinions. This article summarizes a recent U.S. Tax Court case that provides guidance on the method used to value a conservation easement for charitable deduction purposes, as well as valuable insight into the court’s role in evaluating expert testimony. Champions Retreat Golf Founders, LLC v. Commissioner, T.C. Memo 2022-106 (Oct. 17, 2022).
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Using structured settlements to finance business sales
March / April 2024
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 603
Abstract: Structured settlements are commonly used to pay claims and damage awards in personal injury lawsuits. However, these arrangements — composed of annuity payments from an insurance company — can also be used to finance the sale of some closely held businesses. This article explains how this creative strategy works.
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In re Tesla Motors, Inc. Stockholder Litigation – SolarCity acquisition satisfies “entire fairness” review
March / April 2024
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 882
Abstract: Under the business judgment rule, courts generally defer to a board of director’s decisions regarding corporate transactions. However, if a plaintiff can show that a board acted in bad faith, engaged in illegal acts, was grossly negligent or had a conflict of interest, courts will generally apply the more stringent “entire fairness” test to evaluate the board’s actions. This article summarizes a recent case that demonstrates how this test works. A sidebar explains how fairness opinions may help avoid valuation disputes. In re Tesla Motors, Inc. Stockholder Litigation, 298 A.3d 667 (Del. 2023). Kahn v. M & F Worldwide Corp.,88 A.3d 635 (Del. 2014).
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Building blocks for the cost of capital – How interest rates and market volatility affect business valuations
March / April 2024
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 449
Abstract: Today’s market conditions are uncertain. Higher interest rates and stock market volatility generally translate into lower business values. This article discusses how negative market conditions impact value and ways to counteract those effects.
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Valuation of conservation easement leads to battle of experts
March / April 2024
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 580
Abstract: Judges aren’t valuation experts. Their role is to weigh the evidence on the record and determine the value of property based on expert opinions. This article summarizes a recent U.S. Tax Court case that provides guidance on the method used to value a conservation easement for charitable deduction purposes, as well as valuable insight into the court’s role in evaluating expert testimony. Champions Retreat Golf Founders, LLC v. Commissioner, T.C. Memo 2022-106 (Oct. 17, 2022).
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Using structured settlements to finance business sales
March / April 2024
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 603
Abstract: Structured settlements are commonly used to pay claims and damage awards in personal injury lawsuits. However, these arrangements — composed of annuity payments from an insurance company — can also be used to finance the sale of some closely held businesses. This article explains how this creative strategy works.
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In re Tesla Motors, Inc. Stockholder Litigation – SolarCity acquisition satisfies “entire fairness” review
March / April 2024
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 882
Abstract: Under the business judgment rule, courts generally defer to a board of director’s decisions regarding corporate transactions. However, if a plaintiff can show that a board acted in bad faith, engaged in illegal acts, was grossly negligent or had a conflict of interest, courts will generally apply the more stringent “entire fairness” test to evaluate the board’s actions. This article summarizes a recent case that demonstrates how this test works. A sidebar explains how fairness opinions may help avoid valuation disputes. In re Tesla Motors, Inc. Stockholder Litigation, 298 A.3d 667 (Del. 2023). Kahn v. M & F Worldwide Corp.,88 A.3d 635 (Del. 2014).
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Buyback provision bites law firm partners
January / February 2024
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 431
Abstract: When crafting shareholders’ agreements, it’s important to incorporate the appropriate valuation language to ensure equitable shareholder buyouts. This article discusses a recent case in which two law firm shareholders were left in the cold after their firm merged. A New York trial court found they were owed only $100 each for their shares in the old firm. Laurilliard v. McNamee Lochner, P.C., No. 904245-22 (N.Y. Supr. Ct. June 29, 2023).
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Insurance fraud: Warning signs of potential scams
January / February 2024
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 598
Abstract: Although businesses potentially can become victim to a variety of schemes intended to bilk insurance companies and workers’ compensation funds, on-the-job injury and property-casualty fraud are the most common. This article highlights specific clues that fraud experts use to uncover dishonest behavior. In addition to investigating claims, these experts can help prevent such fraud from happening in the first place.
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FAQs about solvency opinions
January / February 2024
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 636
Abstract: Amidst ongoing economic volatility, a growing number of small businesses have become insolvent. What happens to a creditor if one of its customers becomes insolvent? Sometimes creditors of liquidating companies have trouble recouping what they’re owed. This article discusses common questions regarding solvency and how a solvency opinion can help creditors determine whether a liquidating debtor can meet repayment obligations.
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LCT Capital, LLC v. NGL Energy Partners LP – Court splits its verdict on admissibility of expert opinions
January / February 2024
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 905
Abstract: Financial experts are often called on to help clients determine economic damages in commercial litigation. In a recent damages-only trial for a quantum meruit case, the court tackled a slew of motions aimed at limiting the testimony of opposing damages experts. This article summarizes the court’s rulings, which shed valuable light on how attorneys and experts should approach such cases. LCT Capital, LLC v. NGL Energy Partners LP, No. N15C-08-109 MAA (Del. Superior Ct. Dec. 22, 2022).