What’s in the June 2022 issue of Business Valuation Update

BVWireIssue #236-3
May 18, 2022

Here’s what you’ll see:

  • Cellular Telephone: An Interesting Decision for Valuation Practitioners” (Gilbert E. Matthews, CFA). A recent Delaware decision in a breach of fiduciary duty case awarded more than triple the amount originally paid to partners who were squeezed out of their collective 1.881% interest in a partnership. Several aspects of this decision are of particular interest to valuation practitioners, especially those whose practice includes litigation services. The case is In Re Cellular Tel. P’ship Litig.; 2022 Del. Ch. LEXIS 56 (Cellular).
  • Delaware Chancery Case on Shareholder Dissent Likely to Raise Eyebrows” (R. James Alerding, CPA/ABV). Additional commentary on the Cellular case.
  • New Toolkit for Passive Appreciation Takes Shape” (BVR Editor). BVR and Dr. Ashok Abbott (West Virginia University) are developing an automated tool and supporting documentation that embodies his methodology for separating active from passive appreciation of business assets in a divorce context.
  • Trugman’s Approach to Assessing Company-Specific Risk” (Gary Trugman, CPA/ABV, FASA, MVS). This is an excerpt from the new 6th edition of Understanding Business Valuation, which has a companion website that includes a good selection of full sample valuation reports and other supporting material.
  • Coronavirus Updates for 24 U.S. Industries” (BVR Editor). The latest pandemic-related news from the Vertical IQ industry research platform.
  • DealStats Yields Insights on How Crises Impact Exit Values for Small Firms” (BVR Editor). Recently, BVR provided some assistance to researchers at Colorado State University who were examining the sales of small businesses in the wake of a crisis, such as the pandemic. Their study offers some new insight on how crises impact exit value and the selling process.

The issue also includes:

  • A full section of “BV News and Trends/Global BV News and Trends”;
  • Regular features: “Ask the Experts” and “Tip of the Month”;
  • BV data spotlight: “DealStats MVIC/EBITDA Trends,” “FactSet Mergerstat/BVR Control Premium Study,” “Economic Outlook for the Month,” and the “Cost of Capital Center”; and
  • BVLaw Case Update: The latest court cases that involve business valuation issues.

To stay current on business valuation, check out the June 2022 issue of Business Valuation Update.

Please let us know if you have any comments about this article or enhancements you would like to see.