28
/ April
2015
Delaware Chancery favors merger price over DCF value
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis expert testimony fair value proceeding M&A valuations shareholder dissent/oppression statutory appraisal action valuation method
Tags: business valuation delaware court of chancery discounted cash flow (DCF) dissenting shareholder expert testimony fair value merger price valuation expert
Categories: case law analysis expert testimony fair value proceeding M&A valuations shareholder dissent/oppression statutory appraisal action valuation method
Tags: business valuation delaware court of chancery discounted cash flow (DCF) dissenting shareholder expert testimony fair value merger price valuation expert
24
/ April
2015
Delaware Chancery limits who can be expert witness
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis expert testimony M&A valuations shareholder dissent/oppression statutory appraisal action
Tags: dissenting shareholder evidence expert testimony expert witness in re dole rule 702 statutory appraisal valuation expert
Categories: case law analysis expert testimony M&A valuations shareholder dissent/oppression statutory appraisal action
Tags: dissenting shareholder evidence expert testimony expert witness in re dole rule 702 statutory appraisal valuation expert
10
/ April
2015
Heller’s double dip analysis suffers another blow
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis expert testimony marital dissolution/divorce valuation method
Tags: child support double dip future income gallo v. gallo heller v. heller income approach marital dissolution ohio court of appeals professional practice valuation spousal support valuation expert
Categories: case law analysis expert testimony marital dissolution/divorce valuation method
Tags: child support double dip future income gallo v. gallo heller v. heller income approach marital dissolution ohio court of appeals professional practice valuation spousal support valuation expert
30
/ March
2015
Appeals Court backs away from 'Heller' double dip framework
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis marital dissolution/divorce valuation method
Tags: capitalization of earnings child support closely held corporation dental practice valuation discounted cash flow (DCF) double dip heller v. heller income approach marital asset ohio court of appeals property division spousal support valuation expert valuation methodology
Categories: case law analysis marital dissolution/divorce valuation method
Tags: capitalization of earnings child support closely held corporation dental practice valuation discounted cash flow (DCF) double dip heller v. heller income approach marital asset ohio court of appeals property division spousal support valuation expert valuation methodology
16
/ March
2015
New S corporation guide sheds light on tax affecting
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: bankruptcy case law analysis expert testimony federal taxation going-concern value S corps tax valuations valuation method
Tags: business valuation cash flow discounted cash flow (DCF) pass-through entity s corporation tax affecting valuation expert valuation methodology
Categories: bankruptcy case law analysis expert testimony federal taxation going-concern value S corps tax valuations valuation method
Tags: business valuation cash flow discounted cash flow (DCF) pass-through entity s corporation tax affecting valuation expert valuation methodology
09
/ March
2015
Daubert attack blows away lost profits calculation built on client’s ‘self-serving’ statements
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis daubert economic damages & lost profits expert testimony valuation experts valuation method
Tags: breach of contract contract daubert economic damages & lost profits evidence rule 702 valuation expert valuation methodology
Categories: case law analysis daubert economic damages & lost profits expert testimony valuation experts valuation method
Tags: breach of contract contract daubert economic damages & lost profits evidence rule 702 valuation expert valuation methodology
03
/ March
2015
SEC prevails on two disgorgement theories in Wyly securities law case
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis expert testimony federal taxation securities litigation tax valuations valuation method
Tags: disclosure internal revenue service (IRS) section 10(b) of the exchange act securities and exchange commission (SEC) securities law violations stock stock option valuation expert valuation methodology
Categories: case law analysis expert testimony federal taxation securities litigation tax valuations valuation method
Tags: disclosure internal revenue service (IRS) section 10(b) of the exchange act securities and exchange commission (SEC) securities law violations stock stock option valuation expert valuation methodology
12
/ February
2015
Fair value calculation exposes gaps in court’s understanding of valuation
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis discount for lack of marketability (DLOM) discount for minority interest discounts & premiums expert testimony fair value proceeding shareholder dissent/oppression valuation method
Tags: built-in capital gains tax (BICG tax) business valuation buyout discount for lack of control (DLOC) discount for lack of marketability (DLOM) fair value freeze-out merger minority discount net asset value approach (NAV) oil and gas interests real estate valuation expert valuation methodology
Categories: case law analysis discount for lack of marketability (DLOM) discount for minority interest discounts & premiums expert testimony fair value proceeding shareholder dissent/oppression valuation method
Tags: built-in capital gains tax (BICG tax) business valuation buyout discount for lack of control (DLOC) discount for lack of marketability (DLOM) fair value freeze-out merger minority discount net asset value approach (NAV) oil and gas interests real estate valuation expert valuation methodology
03
/ February
2015
Delaware Chancery spells out thinking on business valuation and experts
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis expert testimony fair value proceeding M&A valuations shareholder dissent/oppression statutory appraisal action valuation method
Tags: appraisal arbitrage delaware court of chancery deposition discovery dissenting shareholder expert testimony fair value in re dole take-private merger valuation expert valuation methodology
Categories: case law analysis expert testimony fair value proceeding M&A valuations shareholder dissent/oppression statutory appraisal action valuation method
Tags: appraisal arbitrage delaware court of chancery deposition discovery dissenting shareholder expert testimony fair value in re dole take-private merger valuation expert valuation methodology
21
/ January
2015
Poignant words from ‘Zelouf’ court on fair value appraisal and DLOM
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis discount for lack of marketability (DLOM) discounts & premiums fair value proceeding judicial dissolution shareholder dissent/oppression valuation experts valuation method
Tags: appraisal business valuation discount for lack of marketability (DLOM) fair value freeze-out merger implied minority discount minority discount minority shareholder textile valuation methodology
Categories: case law analysis discount for lack of marketability (DLOM) discounts & premiums fair value proceeding judicial dissolution shareholder dissent/oppression valuation experts valuation method
Tags: appraisal business valuation discount for lack of marketability (DLOM) fair value freeze-out merger implied minority discount minority discount minority shareholder textile valuation methodology
09
/ January
2015
Bogdanski sums up 2014 valuation activity in U.S. Tax Court
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis estate and gift taxation federal taxation goodwill tax valuations valuation experts valuation method
Tags: appraisal bogdanski business valuation business valuation resources cavallaro v. commissioner commercial goodwill corporate tax estate of adell estate tax federal taxation gift tax goodwill intangible
Categories: case law analysis estate and gift taxation federal taxation goodwill tax valuations valuation experts valuation method
Tags: appraisal bogdanski business valuation business valuation resources cavallaro v. commissioner commercial goodwill corporate tax estate of adell estate tax federal taxation gift tax goodwill intangible
10
/ December
2014
Fair value ruling exposes expert’s technical weaknesses
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis expert testimony fair value proceeding judicial dissolution shareholder dissent/oppression valuation experts valuation method
Tags: bizcomps buyout evidence expert testimony fair value income approach management projections market approach transaction database valuation
Categories: case law analysis expert testimony fair value proceeding judicial dissolution shareholder dissent/oppression valuation experts valuation method
Tags: bizcomps buyout evidence expert testimony fair value income approach management projections market approach transaction database valuation
19
/ November
2014
DLOM alive and well in 'AriZona Beverages' fair value proceedings
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis discount for lack of marketability (DLOM) discounts & premiums expert testimony judicial dissolution valuation experts valuation method
Tags: buyout comparable companies analysis discount for lack of marketability (DLOM) discounted cash flow (DCF) fair value key man discount probability of sale valuation expert zelouf v. zelouf
Categories: case law analysis discount for lack of marketability (DLOM) discounts & premiums expert testimony judicial dissolution valuation experts valuation method
Tags: buyout comparable companies analysis discount for lack of marketability (DLOM) discounted cash flow (DCF) fair value key man discount probability of sale valuation expert zelouf v. zelouf
11
/ November
2014
In 'Cavallaro' fictitious value transfer costs taxpayers dearly
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis estate and gift taxation expert testimony federal taxation M&A valuations tax valuations valuation experts valuation method
Tags: cavallaro v. commissioner discounted cash flow (DCF) estate tax gift tax market approach mergers and acquisitions (M&A) s corporation valuation
Categories: case law analysis estate and gift taxation expert testimony federal taxation M&A valuations tax valuations valuation experts valuation method
Tags: cavallaro v. commissioner discounted cash flow (DCF) estate tax gift tax market approach mergers and acquisitions (M&A) s corporation valuation
03
/ November
2014
NY court’s different spin on DLOM application
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis discount for lack of marketability (DLOM) discounts & premiums going-concern value shareholder dissent/oppression statutory appraisal action valuation experts valuation method
Tags: buyout discount for lack of marketability (DLOM) freeze-out merger minority discount probability of sale textile waste zelouf v. zelouf
Categories: case law analysis discount for lack of marketability (DLOM) discounts & premiums going-concern value shareholder dissent/oppression statutory appraisal action valuation experts valuation method
Tags: buyout discount for lack of marketability (DLOM) freeze-out merger minority discount probability of sale textile waste zelouf v. zelouf
23
/ October
2014
Expert’s prior statements undercut valuation in bankruptcy case
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: bankruptcy case law analysis expert testimony going-concern value valuation experts
Tags: collateral comparable companies analysis discounted cash flow (DCF) dry bulk shipper expert testimony federal bankruptcy court net asset value approach (NAV) reorganization
Categories: bankruptcy case law analysis expert testimony going-concern value valuation experts
Tags: collateral comparable companies analysis discounted cash flow (DCF) dry bulk shipper expert testimony federal bankruptcy court net asset value approach (NAV) reorganization
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