News Tag: fair value
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
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
14
/ July
2014
Delaware Chancery revisits ‘Huff Fund’ merger price decision
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis going-concern value M&A valuations securities litigation statutory appraisal action valuation method
Tags: appraisal action delaware court of chancery fair value huff fund investment partnership v. ckx merger price mergers and acquisitions (M&A)
Categories: case law analysis going-concern value M&A valuations securities litigation statutory appraisal action valuation method
Tags: appraisal action delaware court of chancery fair value huff fund investment partnership v. ckx merger price mergers and acquisitions (M&A)
10
/ February
2014
In 'Surgem,' court says 'no!' to calculation report
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: buy/sell agreement case law analysis expert testimony valuation experts
Tags: calculation of value calculation report evidence expert testimony fair value
Categories: buy/sell agreement case law analysis expert testimony valuation experts
Tags: calculation of value calculation report evidence expert testimony fair value
21
/ September
2013
What'll it be? The income approach, said the court in valuing NY deli in 'Ruggiero
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis discount for lack of marketability (DLOM) discounts & premiums judicial dissolution valuation experts
Tags: discount for lack of marketability (DLOM) expert testimony fair value income approach market approach pratt's stats restaurant
Categories: case law analysis discount for lack of marketability (DLOM) discounts & premiums judicial dissolution valuation experts
Tags: discount for lack of marketability (DLOM) expert testimony fair value income approach market approach pratt's stats restaurant
01
/ July
2011
Nevada adopts ‘Delaware’ approach to fair value
Posted in: BVWire News
Written by: David
Categories: appraisal standards and regulations case law analysis
Tags: fair value shareholder oppression
Categories: appraisal standards and regulations case law analysis
Tags: fair value shareholder oppression
02
/ December
2009
The quality of valuations for financial reporting is improving...but so is litigation
Posted in: Business Valuation Law News
Written by: admin
Categories: valuation profession news
Tags: ASA fair value
Categories: valuation profession news
Tags: ASA fair value
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