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Direct Evidence of Price Impact Not Always Necessary, 2nd Circuit Says

In a securities fraud action, appeals court upholds class certification; trial court did not err when it found direct evidence of price impact by way of event study was not necessary to show market efficiency where there was strong indirect evidence.

Waggoner v. Barclays PLC

In a securities fraud action, appeals court upholds class certification; trial court did not err when it found direct evidence of price impact by way of event study was not necessary to show market efficiency where there was strong indirect evidence.

Chancery Bases Fair Value Calculation on Income-Based Model

Flawed sales process makes merger price an unreliable indicator of fair value for statutory appraisal, Chancery finds; in accord with party experts, court uses discounted net income approach and adopts most of respondent expert’s inputs for its valuation.

Chancery Bases Fair Value Calculation on Income-Based Model

Flawed sales process makes merger price an unreliable indicator of fair value for statutory appraisal, Chancery finds; in accord with party experts, court uses discounted net income approach and adopts most of respondent expert’s inputs for its valuation.

Dunmire v. Farmers & Merchants Bancorp of W. Pa.

Flawed sales process makes merger price an unreliable indicator of fair value for statutory appraisal, Chancery finds; in accord with party experts, court uses discounted net income approach and adopts most of respondent expert’s inputs for its valuation.

Estate of Kite v. Commissioner

At issue in this taxpayer action was whether the transfer of family partnership interests held by the decedent's lifetime revocable trust to her children in exchange for private annuity agreements was a disguised gift subject to gift tax.

In re Washington Mutual, Inc.

Federal bankruptcy court criticizes debtors’ valuation of its proposed reorganization for being too low and plan objectors value for being too high, ultimately crediting the debtors’ more “complete” valuation, with adjustments.

AIG Global Securities Lending Corp. v. BOA

Expert computer model helps prove loss causation in federal claims of fraud regarding asset-backed securities.

Financial Crisis Fallout: Wachovia/Wells Fargo Merger Challenged

Wachovia shareholder sues to enjoin merger with Wells Fargo in the midst of 2008 financial crisis, alleging breach of directors’ duties and unfair merger price.

Loose Lending Practices May Protect Appraisers

Lender attempts to sue appraisal firm after borrower (steel plant) defaults on loan, and forced liquidation is $5 million below appraised asset value.

Ehrenhaus v. Baker

Wachovia shareholder sues to enjoin merger with Wells Fargo in the midst of 2008 financial crisis, alleging breach of directors’ duties and unfair merger price.

Wells Fargo Business Credit, Inc. v. Dovebid Valuation Services, Inc.

Lender attempts to sue appraisal firm after borrower (steel plant) defaults on loan, and forced liquidation is $5 million below appraised asset value.

Case of First Impression: Does Statutory Fair Value Include a Control Premium?

Iowa Supreme Court considers whether 1999 amendments to Model Business Corporation Act precluding marketability and minority discounts also permits control premium.

Northwest Investment Corp. v. Wallace

Iowa Supreme Court considers whether 1999 amendments to Model Business Corp. Act precluding marketability and minority discounts also permits control premium.

Delaware Chancery Prefers 'Traditional’ Over ‘Intuitive’ DCF in Appraisal Action

Delaware Chancery prefers traditional DCF analysis over market approaches to calculate fair value for merger price.

Bank of Orange County v Azar

In this case, the court entered judgment, ex parte, at the request of plaintiff Bank of Orange County (BOC). BOC argued that a settlement agreement previously entered into between the parties provided for an ex parte entry of judgment in accord with a ...

Legal Precedent Is Key to Lost Profits Model in Savings and Loan Case

Court trim lost profits/expectancy damages based on findings of inaccurate assumptions by valuation expert.

Must an ESOP Appraisal Consider the Company’s Potential Sale Negotiations?

Must an ESOP appraisal account for a company’s potential sale negotiations?

First Federal Lincoln Bank v. United States

Court trim lost profits/expectancy damages based on findings of inaccurate assumptions by valuation expert.

Kennedy v. Trustmark National Bank

Must an ESOP appraisal account for a company’s potential sale negotiations?

In re PNB Holding Co.

Delaware Chancery prefers traditional DCF analysis over market approaches to calculate fair value for merger price.

First Time Buy-Sell Agreement Meets Tax Court Requirements for Gift/Estate Valuation

Buy-sell agreement upheld for purposes of establishing estate tax value.

Cost of Replacement Capital in Mitigation Model Must Be Based on Actual, Related Transactions

Cost of replacement capital in mitigation model case must be based on actual events and not post-mitigation merger and issuance of common stock.

Estate of Pearl I. Amlie v. Commissioner

Buy-sell agreement upheld for purposes of establishing estate tax value ...

American Federal Bank v. United States

Cost of replacement capital in mitigation model case must be based on actual events, and not post-mitigation merger and issuance of common stock.

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