Valuation/Lit. sup./Fraud/M&A
Showing 113–128 of 1569 results
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Strategic M&A due diligence should look to the future
May / June 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 598
Abstract: The business world has changed dramatically over the last two years. When buying a business, it’s imperative to evaluate its expected future performance, rather than focus on its historical results. This article explains how strategic due diligence can help vet an acquisition’s potential success or failure by concentrating on four key areas: the market, customers, competitive positioning and management.
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Hartman v. BigInch Fabricators & Construction Holding Company, Inc. – Court allows valuation discounts under shareholder agreement
May / June 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 451
Abstract: In a minority shareholder buyout case, the Indiana Supreme Court held that the language of a shareholder agreement controlled the application of valuation discounts under its mandatory buyback provision. This article summarizes the reasons that the high court reversed the appellate court finding. Hartman v. BigInch Fabricators & Construction Holding Company, Inc., No. 20S-PL-618, Supreme Court of Indiana (January 28, 2021).
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Spotlight on discounted cash flow
May / June 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 826
Abstract: As businesses pivot to market changes during the COVID-19 pandemic, valuation experts are increasingly likely to rely on the discounted cash flow method to value businesses. This article explains how this method works and when it may be appropriate. In re Kinser Group LLC, No. 2:20-bk-09355-DPC (Bankr. D. Ariz., Dec. 18, 2020).
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How to factor cybersecurity concerns into a business valuation
May / June 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 595
Abstract: It’s critical for business valuation professionals to assess cyber risks when valuing a business. This article highlights the far-reaching effects of cyberattacks, frameworks that experts use to evaluate cyber risks and ways these risks may be factored into an expert’s conclusion.
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Strategic M&A due diligence should look to the future
May / June 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 598
Abstract: The business world has changed dramatically over the last two years. When buying a business, it’s imperative to evaluate its expected future performance, rather than focus on its historical results. This article explains how strategic due diligence can help vet an acquisition’s potential success or failure by concentrating on four key areas: the market, customers, competitive positioning and management.
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Hartman v. BigInch Fabricators & Construction Holding Company, Inc. – Court allows valuation discounts under shareholder agreement
May / June 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 451
Abstract: In a minority shareholder buyout case, the Indiana Supreme Court held that the language of a shareholder agreement controlled the application of valuation discounts under its mandatory buyback provision. This article summarizes the reasons that the high court reversed the appellate court finding. Hartman v. BigInch Fabricators & Construction Holding Company, Inc., No. 20S-PL-618, Supreme Court of Indiana (January 28, 2021).
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Spotlight on discounted cash flow
May / June 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 826
Abstract: As businesses pivot to market changes during the COVID-19 pandemic, valuation experts are increasingly likely to rely on the discounted cash flow method to value businesses. This article explains how this method works and when it may be appropriate. In re Kinser Group LLC, No. 2:20-bk-09355-DPC (Bankr. D. Ariz., Dec. 18, 2020).
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How to factor cybersecurity concerns into a business valuation
May / June 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 595
Abstract: It’s critical for business valuation professionals to assess cyber risks when valuing a business. This article highlights the far-reaching effects of cyberattacks, frameworks that experts use to evaluate cyber risks and ways these risks may be factored into an expert’s conclusion.
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Accounting 101: Levels of assurance
March / April 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: A financial expert’s analysis is only as reliable as the data it’s based on. Too often, a company’s owners and counsel mistakenly assume that an accounting firm’s work always carries an independent audit’s stamp of approval. This article explains why all financial statements aren’t created equal — there are three distinct levels of assurance: compilations and preparation services, reviews, and audits.
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How financial experts solve the mystery of hidden assets
March / April 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 551
Abstract: In many litigation contexts — such as marital dissolutions and fraud investigations — one party may have a financial incentive to hide personal assets or income. Identifying and quantifying these undisclosed or underreported items can be challenging. This article discusses where financial professionals look for clues and how they quantify what’s missing.
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Maginnis v. Maginnis – Court addresses apportionment of goodwill in divorce
March / April 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: A question that often arises in divorces cases is: To what extent should goodwill be included in the marital estate? The treatment of goodwill varies from state to state. In some situations, it may be necessary to consider legal precedent from other states for guidance. This article summarizes a recent appellate court case from Kentucky that addresses this issue. Maginnis v. Maginnis, No. 2019-CA-1090-MR (Ky. App. 2021). Gaskill v. Robbins, 282 S.W.3d 306 (Ky. 2009). Yoon v. Yoon, 711 N.E.2d 1265 (Ind. 1999).
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Discounting majority interests – Tax Court tackles valuation of real estate LLCs
March / April 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 900
Abstract: A recent U.S. Tax Court case addressed the valuation of majority interests in five real estate holding companies for estate tax purposes. This article summarizes how the court in Estate of Warne addressed the issue of valuation discounts for majority interests held by the estate and for fractional interests donated to charity. A sidebar explains how failure to consider external market conditions can be a potential pitfall when calculating economic damages. Estate of Miriam M. Warne, T.C. Memo. 2021-17 (February 18, 2021).
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Accounting 101: Levels of assurance
March / April 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 438
Abstract: A financial expert’s analysis is only as reliable as the data it’s based on. Too often, a company’s owners and counsel mistakenly assume that an accounting firm’s work always carries an independent audit’s stamp of approval. This article explains why all financial statements aren’t created equal — there are three distinct levels of assurance: compilations and preparation services, reviews, and audits.
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How financial experts solve the mystery of hidden assets
March / April 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 551
Abstract: In many litigation contexts — such as marital dissolutions and fraud investigations — one party may have a financial incentive to hide personal assets or income. Identifying and quantifying these undisclosed or underreported items can be challenging. This article discusses where financial professionals look for clues and how they quantify what’s missing.
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Maginnis v. Maginnis – Court addresses apportionment of goodwill in divorce
March / April 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: A question that often arises in divorces cases is: To what extent should goodwill be included in the marital estate? The treatment of goodwill varies from state to state. In some situations, it may be necessary to consider legal precedent from other states for guidance. This article summarizes a recent appellate court case from Kentucky that addresses this issue. Maginnis v. Maginnis, No. 2019-CA-1090-MR (Ky. App. 2021). Gaskill v. Robbins, 282 S.W.3d 306 (Ky. 2009). Yoon v. Yoon, 711 N.E.2d 1265 (Ind. 1999).
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Discounting majority interests – Tax Court tackles valuation of real estate LLCs
March / April 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 900
Abstract: A recent U.S. Tax Court case addressed the valuation of majority interests in five real estate holding companies for estate tax purposes. This article summarizes how the court in Estate of Warne addressed the issue of valuation discounts for majority interests held by the estate and for fractional interests donated to charity. A sidebar explains how failure to consider external market conditions can be a potential pitfall when calculating economic damages. Estate of Miriam M. Warne, T.C. Memo. 2021-17 (February 18, 2021).