Pension Plan Liability Key to Mine Valuation

Business Valuation Update BVLaw
Legal and Court Case Update
September 23, 2005

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1241 Coal Mining Services
213113 Support Activities for Coal Mining
marital dissolution/divorce
Ronnie Gay Cornett v. Kathleen Kay Cornett
No. 2004-CA-001788-MR (KY App. 2005), unpublished
US
State Court
Kentucky
Court of Appeals
Anita M. Britton, Samuel Todd Spalding
Tom Snoddy, CPA; Calbin D. Cranfill, CPA
Schroder

Summary

The Kentucky Court of Appeals affirmed the valuation of an interest in a mining company. The issue turned on the correct amount of the company’s Multi-Employer Pension Plan Amendment Act of 1980 potential liability. The court utilized 15 percent of gross ...

See Also

Ronnie Gay Cornett v. Kathleen Kay Cornett

Full Text of Court Cases
September 23, 2005

The Kentucky Court of Appeals affirmed the valuation of an interest in a mining company. The issue turned on the correct amount of the company’s Multi-Employer Pension Plan Amendment Act of 1980 potential liability. The court utilized 15% of gross ...