VOLUME 1

PART I. EXPERT TESTIMONY IN THE U.S. COURTS

• Chapter 1. Professional Standards for Experts
  • 1.0 Certified Public Accountants
  • 2.0 Economists and Other Financial Experts (Non-CPAs)
  • 3.0 Conclusion
• Chapter 2. The Process: A Brief Introduction to the U.S. Court Systems, From Filing to Appeal
  • 1.0 Introduction and Overview of U.S. Court and Trial System
  • 2.0 The Rules of Evidence
• Chapter 3. Spoliation of Evidence
  • 1.0 Introduction and Overview
  • 2.0 Spoliation: Defined and Explained
  • 3.0 Spoliation Issues Relating to Experts
  • 4.0 Spoliation Issues Relating to ESI
• Chapter 4. A Guide to Electronic Discovery and Evidence
  • 1.0 What Is ESI and Where Does It Reside?
  • 2.0 Under What Circumstances Must ESI Be Preserved and What Protocol Should Be Followed for Doing So?
  • 3.0 How Should ESI Be Produced?
  • 4.0 How Should ESI Be Managed During Litigation?
  • 5.0 What Is Required for ESI to Be Admitted Into Evidence at Trial?
  • 6.0 How Can Financial Experts Assist With E-Discovery?
• Chapter 5. Expert Depositions: Accountants, Economists, and Appraisers
  • 1.0 Expert Depositions, Generally
  • 2.0 Expert Depositions, Financial Experts
• Chapter 6. The Reasonable Certainty Requirement in Lost Profits Litigation: What It Really Means
  • 1.0 Balancing the Competing Concerns
  • 2.0 The Factors Courts Consider
  • 3.0 Replacing Rules With a Standard
• Chapter 7. Motions to Exclude Financial Experts
  • 1.0 Basic Legal Predicate
  • 2.0 Factors to Consider in Making a Motion to Exclude an Expert

PART II. LOST PROFITS DAMAGES

• Chapter 8. Motions to Exclude Expert Testimony
  • 1.0 Expert Qualifications
  • 2.0 Methodology
  • 3.0 Data
  • 4.0 Assumptions
  • 5.0 Failure to Deal With Inconsistent Facts
  • 6.0 Conclusion
• Chapter 9. Context of the Lost Profits Damages Claim
  • 1.0 How a Claim for Lost Profits Arises
  • 2.0 Common Elements of Lost Profits Damages Cases
• Chapter 10. Performing Credible Lost Profits Analyses
  • 1.0 Planning
  • 2.0 Proper Damages Period
  • 3.0 Estimating the Relevant Lost Revenues and Associated Costs
  • 4.0 Professional Standards
  • 5.0 Summary
• Chapter 11. Projecting But-For Profits
  • 1.0 Methods for Determining Lost Revenue
  • 2.0 Whether and the Extent to Which Historical Information May Be an Indicator of the Future
  • 3.0 Alternatives to the Average, Weighted Average, or Most Recent Year
  • 4.0 Startup Companies, Businesses in a New Industry, and Businesses With Limited Operating Histories
  • 5.0. Use of Projections Prepared in the Ordinary Course of Business
  • 6.0 Consideration of Growth
  • 7.0 Consideration of Industry and Economic Information
  • 8.0 Methods to Forecast Expenses
• Chapter 12. Establishing Evidence in Lost Profits Cases
  • 1.0 Introduction
  • 2.0 Establishing a Reliable Foundation for the Claim
  • 3.0 Data and Information Generally Available From the Parties
  • 4.0 Market and Demand for Plaintiff’s Product
  • 5.0 Industry and Economic Data
  • 6.0 Adequate Consideration of All Available Data
• Chapter 13. Calculating Damages for Early-Stage Companies
  • 1.0 Legal Requirements: The Basic Parameters
  • 2.0 Methods for Proving Lost Profits for New Businesses
• Chapter 14. Lost Profits Versus Lost Business Value
  • 1.0 Introduction
  • 2.0 Definition of Value in a Loss of Business Value Claim
  • 3.0 Considerations in Making the Claim for Lost Business or Lost Profits
  • 4.0 Comparison of Lost Profits Versus the Lost Value of a Business
  • 5.0 Can Plaintiffs Recover Both Lost Profits and Lost Business Value?
  • 6.0 Conclusion
  • 7.0 Additional Resources
• Chapter 15. Discounting Lost Profits in Damage Measurements
  • 1.0 Introduction
  • 2.0 Objective of Compensatory Damages: Making the Plaintiff Whole
  • 3.0 Interest Rates, Rates of Return, and Discount Rates
  • 4.0 Conclusion
• Chapter 16. Discounting Damages: Case Law
  • 1.0 Cases Allowing a Risk-Free Rate
  • 2.0 Cases Requiring a Risk-Adjusted Rate
  • 3.0 Cases Allowing a Reinvestment Rate
  • 4.0 Other Opinions Discussing the Discount Rate
  • 5.0 Alternatives to Challenging the Discount Rate
  • 6.0 Conclusion . 381
• Chapter 17. Use of Forensic Evidence in a Lost Profits Case
  • 1.0 Introduction
  • 2.0 Indicators That Forensic Evidence Is Needed
  • 3.0 Admissibility of Forensic Evidence
  • 4.0 Cases Demonstrating the Use of Forensic Evidence
• Chapter 18. Financial Forensic Services for Internal Investigations
  • 1.0 Introduction
  • 2.0 White-Collar Crimes and Associated Financial Forensic Services
  • 3.0 Distinguishing a Financial Audit From Financial Forensic Services
  • 4.0 Indicators of Fraud
  • 5.0 Financial Forensic Services and Internal Investigations
  • 6.0 Internal Investigation Areas
  • 7.0 Common Mistakes in Internal Investigations
• Chapter 19. Business Interruption and Damage Claims
  • 1.0 Introduction
  • 2.0 Business Interruption Insurance Policy Issues
  • 3.0 Valuing Business Interruption
• Chapter 20. Lost Profits for Physician Practices and Violation of
  • Noncompete Agreements
  • 1.0 Overview
  • 2.0 Basic Factors to Consider
  • 3.0 In-Depth Look at Special Issues in Identifying Damages
  • 4.0 Conclusion
  • 5.0 Glossary of Terms
• Chapter 21. Lost Profits Issues Unique to the Government Contracts Industry
  • 1.0 Government Contract Types
  • 2.0 Government Contract Cost Analysis
  • 3.0 Application of Government Contract Principles to Lost Profits Disputes
  • 4.0 Conclusion
• Chapter 22. Construction Claims
  • 1.0 Introduction: Definition and Presentation of Construction Claims
  • 2.0 Claim Pricing Methodologies
  • 3.0 Claims for Delay
  • 4.0 Disruption
  • 5.0 Acceleration
  • 6.0 Typical Causes of Construction Claims
  • 7.0 Lost Profits on Impairment of Working Capital and Bonding Capacity
  • 8.0 Summary
• Chapter 23. Lost Profits for Automobile Dealerships
  • 1.0 Franchise Relationships
  • 2.0 Lost Profits Considerations
  • 3.0 Understanding the Dealership Business
  • 4.0 Relevant Resources
  • 5.0 General Bibliography
• Chapter 24. Lost Profits Analysis in Eating Establishments
  • 1.0 Introduction
  • 2.0 General Background of Restaurant Industry
  • 3.0 Financial Performance
  • 4.0 Establishing Causation for Losses of Eating Establishments
  • 5.0 Forensic Considerations
  • 6.0 Examples of Lost Profits in Restaurants
  • 7.0 Restaurant Industry Resources
  • 8.0 Notable Case Law Relating to Restaurants

PART III. INTELLECTUAL PROPERTY DAMAGES

• Chapter 25. Intellectual Property Overview
  • 1.0 Overview: Comparing IP Valuation to IP Damages Measurements
  • 2.0 Summary
• Chapter 26. Patent Infringement Damages: Lost Profits and Royalties
  • 1.0 Federal Law Governing Patent Infringement
  • 2.0 The Patented Technology at Issue
  • 3.0 Lost Profits in Patent Infringement Cases
  • 4.0 Market Share Damages
  • 5.0 Price Erosion
  • 6.0 Collateral Sales—Lost Profits
  • 7.0 Royalty Damages
  • 8.0 RAND Royalties—Standard Essential Patents
  • 9.0 Post-Verdict Royalties
  • 10.0 Limitations on Damages
  • 11.0 Damages Against the U.S. Government Under §1498
  • 12.0 Prejudgment Interest
• Chapter 27. Lost Profits (and Other Damages) in Trademark and Copyright Cases
  • 1.0 Trademark Damages
  • 2.0 Copyright Damages
• Chapter 28. Uses of Survey Research in Damages Estimation
  • 1.0 Introduction
  • 2.0 Guidelines and the Impact of Daubert
  • 3.0 Federal Judiciary Guidelines
  • 4.0 Industry Guidelines
  • 5.0 Case Studies
  • 6.0 Special Topics
  • 7.0 Summary
• Chapter 29. Using Internet Analytic Tools for Valuation and Damages Calculations in Internet IP Infringement and Defamation Cases
  • 1.0 Introduction
  • 2.0 Key Concepts of Internet and Social Media Analysis
  • 3.0 How to Use the Tools: Incorporating Internet and Social Media Data and Information Into Your Valuation and Damages Analyses
  • 4.0 Conclusion

PART IV. THE UNJUST ENRICHMENT REMEDY

• Chapter 30. Introduction to Remedies in Equity
  • 1.0 Advantages
  • 2.0 Disadvantages
  • 3.0 Basis of Equitable Remedy
  • 4.0 Variation by Jurisdiction
  • 5.0 Discretion and Limited Jurisdiction
  • 6.0 Decline in Familiarity
  • 7.0 Conclusion
• Chapter 31. Counting the Beans: Unjust Enrichment and the Defendant’s Overhead
  • 1.0 Introduction
  • 2.0 Relevance
  • 3.0 Semantics
  • 4.0 The Origins of Unjust Enrichment: Defendant as Quasi-Trustee
  • 5.0 The Origins of Unjust Enrichment: The Americanization of ‘Profit’
  • 6.0 Remedy Measurement in Related Areas of the Law
  • 7.0 The 2nd Circuit: An Uneven Commitment to Consistency?
  • 8.0 Willfulness and Overhead
  • 9.0 Survey by Circuit
  • 10.0 Incremental Versus Full-Absorption
  • 11.0 Conclusions
• Chapter 32. Restitution Rollout: The Restatement (Third) of Restitution & Unjust Enrichment: Counter-Restitution for Monetary Remedies in Equity
  • 1.0 Introduction
  • 2.0 Anti-Netting Doctrine as a Genetic Marker for Monetary Remedies in Equity
  • 3.0 Monetary Remedies in 19th Century IP Case Opinions
  • 4.0 Semantics
  • 5.0 Quasi-Trustee
  • 6.0 Counter-Restitution
  • 7.0 Disgorgement by Default
  • 8.0 Gross Disgorgement Cases
  • 9.0 FTC Claims for Gross Disgorgement
  • 10.0 Conclusion

PART V. OTHER COMMERCIAL DAMAGES

• Chapter 33. An Overview of Accounting and Financial Analysis in Fraudulent Transfer Matters
  • 1.0 Background
  • 2.0 Reasonably Equivalent Value
  • 3.0 Defining Insolvency
  • 4.0 Summary
• Chapter 34. Compensation Forfeiture: Stacking Remedies Against Disloyal Agents and Employees
  • 1.0. Introduction
  • 2.0 Corporate Outlaws
  • 3.0 Breach of Fiduciary Duty
  • 4.0 Forfeiture
  • 5.0 Other Claims and Remedies
  • 6.0 Conclusion
• Chapter 35. Post-Acquisition Disputes and Related Damages
  • 1.0 Introduction
  • 2.0 Overview of the Transaction Process
  • 3.0 Breach of Contract Claims in Post-Acquisition Disputes
  • 4.0 Pitfalls to Avoid in Assessing Breach of Contract Damages
  • 5.0 General Process for Resolving Post-Acquisition Disputes
  • 6.0 Case Study
  • 7.0 Insights and Observations Regarding Merger and Acquisition Disputes
  • 8.0 Conclusion
• Chapter 36. Event Studies in Securities Litigation
  • 1.0 The Impact of Halliburton II on Event Study Timing
  • 2.0 Efficient Market Hypothesis
  • 3.0 Event Study Methodology: A Primer
  • 4.0 The Strategic Use of Event Studies: Robustness Tests
  • 5.0. Event Study Methodology: Complications
  • 6.0 Conclusion

PART VI PERSONAL INJURY AND WRONGFUL TERMINATION

• Chapter 37. Use of Statistical Analysis to Measure Damages
  • 1.0 Three Types of Questions
  • 2.0 Scenarios for Computing Damages
  • 3.0 Summary
• Chapter 38. Economic Damages From Personal Injuries
  • 1.0 Introduction
  • 2.0 The Defendant’s Perspective
  • 3.0 Standards and Burden
  • 4.0 Some Components of Economic Damage Analysis
  • 5.0 Discounting Lost Earnings
  • 6.0 Discounting of Personal Injury Damages
  • 7.0 Personal Injury, Wrongful Death, and Wrongful Termination Cases
  • 8.0 Diminished Earnings Capacity
  • 9.0 Work-Life Expectancy
  • 10.0 Taxability of Damage Awards
  • 11.0 Appropriate Economic Expert Testimony
  • 12.0 References/Bibliography
• Chapter 39. Damages in Common-Law Employment Cases
  • 1.0 Contract Damages
  • 2.0 Promissory Estoppel
  • 3.0 Tort Damages
  • 4.0 Taxation
• Changes to Rule 26 effective 12/1/101

VOLUME 2

• Case Law

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