In the recent patent infringement case, Meridian Mfg. v. C&B Mfg. (Oct. 5, 2018), both parties raised Daubert challenges to the opposing expert’s damages opinions. This provides a good reminder of key legal principles informing reasonable royalty and lost profits calculations. Read more >>

Under the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles Valuation (CEIV) credential, valuation experts will be expected to have a certain amount of documentation in their work files. Regardless of whether you hold the CEIV credential or not, anyone doing fair value for financial reporting should comply with these new rules. This post covers how to document the selection of a royalty rate when valuing intellectual property assets or rights. Read more >>

The brand is the single most important intangible asset in wine businesses, accounting for 17.5% of enterprise value on average, according to latest data. Read more >>

Average royalty rates for underwear trademarks are about 3% on revenues, considerably lower than typical royalty rates signed in license agreements. Read more >>

Michael Jackson’s estate is suing the IRS over valuation—assets causing the problem include amounts attributable to the singer’s likeness and intellectual property. Read more >>