Valuation/Lit. sup./Fraud/M&A
Showing 161–176 of 1569 results
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Court favors “exceptionally knowledgeable” valuation expert
September / October 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: In a recent breach of fiduciary duty case, the Delaware Court of Chancery dismissed the plaintiff’s challenges to a stock sale involving her late husband’s business. This article summarizes the case and explains how the use of a qualified, experienced valuation expert led to a “fair” outcome in the eyes of the court. Marion Coster v. UIP Companies, Inc., Steven Schwat, and Schwat Realty LLC, C.A. No. 2018-0440-KSJM Consolidated (Del. Ch., Jan. 28, 2020).
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FAQs about fairness opinions
September / October 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: Mergers and acquisitions activity surged in the United States in the first half of 2021. A fairness opinion can protect against costly litigation if a deal’s projected results unexpectedly fall short or insolvency becomes likely. This article answers potential questions clients may have about these expert opinions.
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Estate planning for business owners – Act soon to take advantage of favorable federal tax rules
September / October 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 884
Abstract: Year end is always a good time for business owners to reevaluate their estate plans. But the exercise is particularly important this year, because Congress is considering proposals that would make the federal estate and gift tax rules less taxpayer friendly. This article highlights how proposed changes may prompt business owners to revise their current estate plans. A sidebar summarizes the Tax Court’s ruling on the value of Michael Jackson’s estate. Estate of Michael J. Jackson v. Commissioner, TC Memo 2021-48.
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How to reevaluate risk in the new normal
September / October 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 621
Abstract: As we emerge from the COVID-19 pandemic, many business owners and managers are grappling with the prospect of a “new normal.” This article explains how financial experts can help business owners get a better handle on risk factors in the current environment when evaluating operating and capital budgeting decisions.
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Court favors “exceptionally knowledgeable” valuation expert
September / October 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 443
Abstract: In a recent breach of fiduciary duty case, the Delaware Court of Chancery dismissed the plaintiff’s challenges to a stock sale involving her late husband’s business. This article summarizes the case and explains how the use of a qualified, experienced valuation expert led to a “fair” outcome in the eyes of the court. Marion Coster v. UIP Companies, Inc., Steven Schwat, and Schwat Realty LLC, C.A. No. 2018-0440-KSJM Consolidated (Del. Ch., Jan. 28, 2020).
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FAQs about fairness opinions
September / October 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 540
Abstract: Mergers and acquisitions activity surged in the United States in the first half of 2021. A fairness opinion can protect against costly litigation if a deal’s projected results unexpectedly fall short or insolvency becomes likely. This article answers potential questions clients may have about these expert opinions.
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Estate planning for business owners – Act soon to take advantage of favorable federal tax rules
September / October 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 884
Abstract: Year end is always a good time for business owners to reevaluate their estate plans. But the exercise is particularly important this year, because Congress is considering proposals that would make the federal estate and gift tax rules less taxpayer friendly. This article highlights how proposed changes may prompt business owners to revise their current estate plans. A sidebar summarizes the Tax Court’s ruling on the value of Michael Jackson’s estate. Estate of Michael J. Jackson v. Commissioner, TC Memo 2021-48.
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How to reevaluate risk in the new normal
September / October 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 621
Abstract: As we emerge from the COVID-19 pandemic, many business owners and managers are grappling with the prospect of a “new normal.” This article explains how financial experts can help business owners get a better handle on risk factors in the current environment when evaluating operating and capital budgeting decisions.
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3 methods to estimate value for buy-sell purposes
July / August 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: Changes in business values during the pandemic may necessitate updates to companies’ buy-sell agreements. This article describes three common valuation methods used for buyout purposes — 1) prescribed formulas, 2) negotiated prices, and 3) independent appraisals — and how valuation experts can help owners implement buy-sell agreements that cover all the value-related bases.
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Focus on infringement – Federal court provides guidance on reasonable royalty evidence
July / August 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: In patent infringement cases, plaintiffs are generally entitled to recover damages based on lost profits but never less than “reasonable royalties.” This article summarizes a recent U.S. district court ruling that provides guidance on the standards that damages experts are expected to meet in these cases. Meridian Manufacturing, Inc. v. C&B Manufacturing, Inc., No. C15-4238-LTS (N.D. Iowa, October 5, 2018). Georgia-Pacific Corp. vs. U.S. Plywood Corp., 318 F. Supp. (S.D.N.Y. 1970).
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White v. White – Is appreciation separate or marital property?
July / August 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 563
Abstract: When dividing property in a divorce case, courts in most states distinguish between separate and marital property. Generally, separate property isn’t subject to division, while marital property is. However, a recent Nebraska Supreme Court case highlights how an increase in the value of separate property may sometimes be classified as marital property and, therefore, be subject to division. White v. White, 937 N.W.2d 838 (Neb. 2020).
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The virtual reality of today’s legal meetings
July / August 2021
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 892
Abstract: During the pandemic, virtual meetings have been used widely for various legal purposes, including court hearings, depositions, settlement talks and M&A negotiations. This article identifies potential pitfalls and ways to avoid them when conducting virtual meetings or testifying remotely. A sidebar highlights another lesson learned during the pandemic: Recycling valuation reports can be perilous, except in rare situations.
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3 methods to estimate value for buy-sell purposes
July / August 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 441
Abstract: Changes in business values during the pandemic may necessitate updates to companies’ buy-sell agreements. This article describes three common valuation methods used for buyout purposes — 1) prescribed formulas, 2) negotiated prices, and 3) independent appraisals — and how valuation experts can help owners implement buy-sell agreements that cover all the value-related bases.
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Focus on infringement – Federal court provides guidance on reasonable royalty evidence
July / August 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: In patent infringement cases, plaintiffs are generally entitled to recover damages based on lost profits but never less than “reasonable royalties.” This article summarizes a recent U.S. district court ruling that provides guidance on the standards that damages experts are expected to meet in these cases. Meridian Manufacturing, Inc. v. C&B Manufacturing, Inc., No. C15-4238-LTS (N.D. Iowa, October 5, 2018). Georgia-Pacific Corp. vs. U.S. Plywood Corp., 318 F. Supp. (S.D.N.Y. 1970).
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White v. White – Is appreciation separate or marital property?
July / August 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 563
Abstract: When dividing property in a divorce case, courts in most states distinguish between separate and marital property. Generally, separate property isn’t subject to division, while marital property is. However, a recent Nebraska Supreme Court case highlights how an increase in the value of separate property may sometimes be classified as marital property and, therefore, be subject to division. White v. White, 937 N.W.2d 838 (Neb. 2020).
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The virtual reality of today’s legal meetings
July / August 2021
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 892
Abstract: During the pandemic, virtual meetings have been used widely for various legal purposes, including court hearings, depositions, settlement talks and M&A negotiations. This article identifies potential pitfalls and ways to avoid them when conducting virtual meetings or testifying remotely. A sidebar highlights another lesson learned during the pandemic: Recycling valuation reports can be perilous, except in rare situations.