Where to start with the delicious buffet of valuation issues presented in Fair v. Fair , a Louisiana Court of Appeals divorce case. The primary issue in the case was the valuation of the husband’s community estate business known in the case as SIS. The business sells surgical medical equipment GE made. Read more >>

The U.S. Court of Appeals for the 4th Circuit has just come down with a decision that is certain to be a disappointment to any fans of AI. Read more >>

In a recent ruling from a U.S. District Court for the Western District of Wisconsin, the court denied a motion in limine from the defendants regarding the potential testimony of a witness testifying to valuations of a business. Read more >>

Take a look at how the aftereffects of COVID-19 are still being felt in the courtroom. Read more >>

A new Lexicology article is making waves and BVR Legal Editor weighs in on this thought-provoking issue. Read more >>

In the case of In Re S-Tek 1, LLC, the Bankruptcy Court utilized the purchase price allocation (PPA) as a reference to determine some of the values of specific assets as of the date of the purchase transaction, which led to some interesting results. Read more >>

To sue or not to sue, that is the question! Learn more about a pair of court cases that have made a big impact on fair value as it relates to shareholder dissent suits. Read more >>

Recently, another case has raised questions about what is and what is not admissible. In Auto Konnect, LLC v. BMW of N. Am., LLC; 2022 U.S. Dist. LEXIS 42345 *, the court allowed the testimony of a damages expert for the plaintiff who, according to the defendant, was not a CPA. Read more >>

NFTs are all the rage! Almost every day, I run into another article on the subject. In the context of what is going on today relative to NFTs, the token part is a digital unit of data stored on a blockchain that represents a digital asset or a physical asset. Read more >>

In a recent issue of the BVLaw Alert, we published a short piece about a shareholder dissent/oppression appellate decision in Tennessee regarding the valuation of a “high-end” car dealership. Our headline noted, “Court Tweaks Blue-Sky Method in Valuing a Car Dealer.” We received a question from a reader asking whether the rule of thumb blue-sky method was explained in the case. Read more >>

A recent opinion from the Delaware Court of Chancery is likely to raise eyebrows within the business valuation profession. Read on to find out why. Read more >>

Do business valuation standards have any value in court? Our legal editor shares insights gleaned from several cases on just this topic. Read more >>

Lately, there have been discussions online about the impact of ASC 840 and 842 (rules on accounting for leases) on valuations of businesses. Let's take a look at how these changes pan out. Read more >>

The AICPA has issued a bridging document to move a VS100 valuation engagement to an IVS-compliant valuation engagement. Learn more about what this might mean for the BVLS field. Read more >>

In this surmised summary judgment as to damages, a New York trial court awarded damages to the plaintiff in a breach of contract suit. The determination of damages was made without a trial but “on paper.” Additionally, the court used a subsequent sale of the stock to determine the damages and opine that the company was “worthless.” Read more >>

Well a firestorm hit the legal world of special purpose acquisition corporations (SPACs) when the Delaware Court of Chancery (Lori W. Will, VC) denied motions to dismiss various allegations of some of the public stockholders of Churchill Capital Corp. Read more >>

Two new cases exemplify the need to know the law in the jurisdiction of your case in a marital dissolution (divorce). Read more >>

The BVR legal team often receives inquiries about our method and “rules” behind our case law research and digesting process, so we're sharing this important background information with you. Read more >>

The Chief Counsel office (IRS) recently released a memorandum, which comes to two primary conclusions. First, under the fair market value standard, the hypothetical willing buyer and willing seller of a company would consider a pending merger when valuing stock for gift tax purposes. Second, the retained interest is not a qualified annuity interest under § 2702 of the Internal Revenue Code (Code) because the donor used an outdated appraisal that did not take into account all the facts and circumstances of a pending merger. Read more >>

It appears that the courts are rejecting Daubert standard and FRE 702 challenges more frequently. Take a deep dive into potential reasons for this with our legal editor, Jim Alerding. Read more >>