Uniloc v. Microsoft Special Report: Lessons Outside of the Courtroom

Business Valuation UpdateVol. 17 No. 2
Special Reports
February 2011
Brad Pursel, CPA/ABV, CFA, ASA
intellectual property
georgia-pacific, reasonable royalty, federal rules of evidence (FRE), rules of thumb


In a U.S. Federal Court of Appeals decision issued on January 4 in the case of Uniloc USA, Inc. v. Microsoft Corporation (Uniloc), the Federal Circuit Court of Appeals ruled that a damage expert’s reliance of the “25% rule of thumb” in determining a reasonable royalty rate was inadmissible under Federal Rules of Evidence.