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In Unusual ESOP Case, 5th Circuit Validates FMV Computation

5th Circuit upholds district court’s liability and remedy findings in ESOP case; lower court’s weighting and averaging of valuation results offered by parties’ experts to compute amount of overpayment “was founded in established valuation methodology.”

Perez v. Bruister (II)

5th Circuit upholds district court’s liability and remedy findings in ESOP case; lower court’s weighting and averaging of valuation results offered by parties’ experts to compute amount of overpayment “was founded in established valuation methodology.”

Averaging Multiple Appraisals Yields Most Reliable FMV

In ESOP case, court finds trustees unreasonably relied on appraiser’s valuations and overpaid for company stock; court credits parties’ three experts equally and arrives at fair market value by averaging results from experts’ multiple calculations.

Estate Valuation Can’t Ignore Historical Data, Tax Court Says

Tax court disapproves of estate’s “conflicting expert reports” as to value of decedent’s 100% interest in a C corp. but ultimately adopts estate’s DCF valuation, finding its treatment of personal goodwill is more credible than the IRS’s approach.

Regulatory Issue Causes Bankruptcy Valuation to Falter

Court praises debtors’ expert valuation of wireless venture’s spectrum but says the determination improperly assumes FCC license approval where the agency’s decision is uncertain; lacking reliable asset value, court rejects reorganization plan.

Perez v. Bruister (I)

In ESOP case, court finds trustees unreasonably relied on appraiser’s valuations and overpaid for company stock; court credits parties’ three experts equally and arrives at fair market value by averaging results from experts’ multiple calculations.

Estate of Adell v. Commissioner

Tax court disapproves of estate’s “conflicting expert reports” as to value of decedent’s 100% interest in a C corp. but ultimately adopts estate’s DCF valuation, finding its treatment of personal goodwill is more credible than the IRS’s approach.

In re: LightSquared Inc.

FOR PUBLICATION UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK ) In re: ) Chapter 11 ) LIGHTSQUARED INC., et al., ) Case No. 12-12080 (SCC) ) Debtors. ) Jointly Administered ) ) DECISION DENYING CONFIRMATION OF DEBTORS’ THIRD AMENDED JOINT PLAN PURSUANT TO CHAPTER 11 OF BANKRUPTCY CODE 12-12080-scc Doc 1631-1 Filed 07/11/14 Entered 07/11/14 15:10:57 Main Document Pg 1 of 73 1 A P P E A R A N C E ...

In re Terrestar Networks, Inc.

Bankruptcy court holds that a security interest may exist in the economic value of an FCC license, despite federal law precluding the granting of a collateral interest in the license itself.

Bankruptcy Court Rejects DCF for Troubled Company

Bankruptcy court rejects DCF analysis in valuation of early-stage mobile satellite systems provider, preferring comparable company analysis provided the debtors’ expert.

In re DBSD North America, Inc.

Bankruptcy court rejects DCF analysis in valuation of early-stage mobile satellite systems provider, preferring comparable company analysis provided the debtors’ expert.

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