Business Valuation Update

In the July 2024 issue:
  • Two BV Trends That Have Alarmed BVR’s ‘Power Panel’
  • SCOTUS Decides Valuation of Corporate-Owned Life Insurance, Roger Grabowski 
  • Try These Visuals When Selling Business Valuation Services
  • Retain Professional Judgment in Your Cost of Equity Estimates
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Welcome to Business Valuation Update
The Business Valuation Update (BVU) has been the voice of the valuation profession since its inception in 1995. Each monthly issue includes new thinking from leading professionals, detailed reports from valuation conferences, analysis of new business valuation approaches, coverage of “landmark” legal cases in key business valuation issues, regulatory and standards updates, and much more!  Learn more and subscribe >>
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Chancery Rejects Deal Price Based on Unquantifiable ‘Sales Process Mispricing’

For statutory appraisal, Chancery says sales process related to management buyout “functioned imperfectly as a price discovery tool” and gives no weight to final merger price; court relies exclusively on DCF analysis to derive fair value of the company.

No Place for DLOM and Tax Affecting in New York Fair Value Determination

In statutory fair value proceeding to enable buyout of minority interest in limited liability companies, New York court says prevailing expert opinion understates future income stream; court upward adjusts by eliminating DLOM and disallowing tax affecting ...

Reasonable Compensation Analysis Rejected for Lack of Reasonable Comparables

Court rejects reasonable compensation analysis for lack of reasonable comparables to broker/dealer in convertible securities.

Delaware Supreme Court Rebukes Chancery for Disregarding Deal Price

High Court rejects Chancery’s decision to disregard deal price entirely in favor of court’s DCF analysis; record belies Chancery’s finding that deal price undervalued company stock, High Court says, urging adoption of deal price as fair value on remand.

In re PLX Tech. Stockholders Litig.

Chancery says plaintiffs proved directors breached fiduciary duties and duty to disclose but failed to prove damages; court rejects plaintiff expert's DCF analysis, noting problematic projections and beta; “real-world market evidence” shows company was not worth more than deal price.

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