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Rule 702: Changes? What Changes?

The new version of Rule 702 went into effect on Dec. 1, 2023. Now we have our first look at how the U.S. circuit courts (at least one of them) might look at the changed rule.

Update on AI

The issues regarding the shake up at OpenAI settled down, seemingly, as quickly as they fired up. The parent not-for-profit governing organization replaced most or all of its board of directors, but it remains to be seen what structural changes will ultimately result from shake up.

What to Do When You Have Too Little Information

A recent California appeal of a divorce case demonstrated a proper way of managing a situation where the valuation analyst had received insufficient information to allow for a conclusion of value as to an asset or assets.

FRE 702 Rule Change Cases Are Coming

The rule changes on FRE 702, which we have covered previously, went into effect on Dec. 1, 2023. As expected, case opinions are already noting the new rule and how it impacted a particular case. Let's take a look at two such cases.

Are Judges and Experts Missing the Boat on the Use of the Capitalized Cash Flow Method

Judges and valuation professionals seem to be missing the boat on the proper application of the capitalized cash flow (CCF) method under the income approach, but why?

Where, Oh Where, Can My Patent Be; The Government Took It Away From Me

The Biden administration has indicated that it is preparing to seize some patents from Big Pharma.

Robert “Bob” Kleeman Dies

Robert “Bob” Kleeman, CPA/ABV, ASA, a longtime member of the business valuation community, passed away on Saturday evening, Jan. 13, 2024.

Plaintiff Awarded Direct Damages But Not Speculative 'Growth Damages'

In a recent damages case, the U.S. District Court for the Southern District of New York awarded damages to the plaintiff, Taylor Precision Products. The court had determined liability in a 2018 opinion, but the issue of the amount of damages was not settled so, the court weighed in.

Tax Court Backs IRS on Qualified Appraiser Rules and Related Matters

In a recent Tax Court case,1 the court backed the IRS when it issued a deficiency notice alleging anticipatory income and capital gains here's why.

Alaska Supreme Court Accepts Calculation of Value as Well as a Range of Value

Well here we go again. Another court accepts a calculation of value in a litigation, and this time it has a problematic twist to it.

What Do Interest Rates Have to Do With It?

So what do interest rates have to do with it? With what, you say? As business valuators, we know well that interest rates can impact the value of a business in a number of ways.

The Latest on AI

We have posted in the past on the status of artificial intelligence (AI). We will likely do so from time to time in the future. Frankly, the activities in AI are moving so fast and so wide that it is difficult to keep up with. Let's take a look at the latest developments.

Changes to Rule 702 Federal Rules of Evidence Now Complete

The U. S. Supreme Court has now adopted changes to Rule 702 of the Federal Rules of Evidence as they relate to testimony by expert witnesses.

What Do Interest Rates Have to Do With It?

As business valuators, we know well that interest rates can impact the value of a business in a number of ways. So what do interest rates have to do with it?

Expert witnesses already feeling Rule 702 crackdown

Although they don’t officially go into effect until December 1, expert witnesses are already feeling the effects of the changes designed to strengthen Rule 702.

The Art of Business Valuation

Storytelling is all the rage in business valuation right now. Let's talk about it!

Time, Time, Time Is Not on Their Side

Time zones can be problematic when it comes to filing tax petitions. Read on to find out why.

Public-Company Numbers on the Decline

It has been reported that “America has lost half its public companies since the 1990s," but, why is that?

DOJ Has Broad Dismissal Authority in False Claims Act Cases

On June 16, 2023, the Supreme Court, in United States ex rel. Polansky v. Executive Health Resources, affirmed the federal government’s power to dismiss a False Claims Act action brought under the qui tam provisions whenever it chooses to intervene.

The FTC Has Proposed Banning Most Noncompete Agreements

The FTC is thinking about a major change to the way the labor market works. But what could this mean?

So You're a Shareholder—So What?

How do you cut two minority shareholders out of the mix? Find out!

Belated Thoughts on July 4th

The July 4th holiday for 2023 is now in the books, but it is still on our minds. Perhaps, for some, the meaning of July 4th is lost or is not on their minds. However, the United States’ independence and the resulting Constitution have provided likely the greatest economic system in the history of the world.

The ESOP Litigation Tide Might Have Turned, But What Does It Mean?

The tide appears to be turning in the ESOP litigation arena, as speakers at the recent ASA ESOP Virtual Conference report. In the recent Bowers case, the court ruled very decisively against the Department of Labor (DOL) in an ESOP valuation case, stressing that the DOL failed to follow standard valuation practices.

How to Build a Shareholder Oppression Case—Against Yourself!

A shareholder oppression case involving Applebee's takes an interesting turn.

Which Shell Is the Dividend (Pea) Under?

In August 2022, we digested and entered into the BVLaw case platform a stockholder litigation case, In re GGP, wherein the Supreme Court of Delaware determined that the Delaware Chancery Court erred in dismissing claims regarding appraisal rights disclosures in a merger.

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