Post-Bernier Court Prefers DCF to Value Hedge Fund, Plus Tax Affects

Business Valuation UpdateVol. 17 No. 7
Legal and Court Case Update
July 2011
6282 Investment Advice
523999 Miscellaneous Financial Investment Activities
marital dissolution/divorce
tax affecting, capitalization of earnings, s corporation, partnership interest, bernier

Adams v. Adams
2011 WL 1385570 (Mass.)
April 14, 2011
US
State Court
Massachusetts
Supreme Court
Gregory Cowhey (wife); David Gannett (husband)
Cordy

Summary

Massachusetts Supreme Judicial Court rejects direct capitalization method for valuing hedge fund partnership interest, finding DCF method is more appropriate, plus tax-affecting.

See Also

Adams v. Adams

Massachusetts Supreme Judicial Court rejects direct capitalization method for valuing hedge fund partnership interest, finding DCF method is more appropriate, plus tax-affecting.