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Stowe v. Stowe

In divorce case, appeals court overturns trial court’s valuation for an independent insurance agency; the trial court, without analysis, accepted there was goodwill and adopted expert’s calculation of goodwill using multiple “derived from a non-analogous source applying un-adjusted factors.”

Expert’s Goodwill Calculation Based on Rule of Thumb Sinks Under Appellate Scrutiny

In divorce case, appeals court overturns trial court’s valuation for an independent insurance agency; the trial court, without analysis, accepted there was goodwill and adopted expert’s calculation of goodwill using multiple “derived from a non-analogous source applying un-adjusted factors.”

Trial Court’s Stock Valuation Contravenes Agreement’s Buyout Provisions

In shareholder dispute over minority owner’s stock buyout, appeals court finds trial court’s sole reliance on five-year-old valuation and its rejection of appraiser’s recent valuation violates parties’ shareholder agreement and requires revaluation.

R. Kashmiry & Assocs. v. Ellis

In shareholder dispute over minority owner’s stock buyout, appeals court finds trial court’s sole reliance on five-year-old valuation and its rejection of appraiser’s recent valuation violates parties’ shareholder agreement and requires revaluation.

Solvency Determination Turns on Income Recognition Analysis

Court credits trustee expert’s analysis of debtor’s balance sheet, finding the expert showed debtor’s practice of immediate recognition of initial franchise fees as revenue violated GAAP and debtor was continuously insolvent; transfers are avoidable.

Solvency Determination Turns on Income Recognition Analysis

Court credits trustee expert’s analysis of debtor’s balance sheet, finding the expert showed debtor’s practice of immediate recognition of initial franchise fees as revenue violated GAAP and debtor was continuously insolvent; transfers are avoidable.

Redmond v. NCMIC Fin. Corp. (In re Brooke Corp.)

Court credits trustee expert’s analysis of debtor’s balance sheet, finding the expert showed debtor’s practice of immediate recognition of initial franchise fees as revenue violated GAAP and debtor was continuously insolvent; transfers are avoidable.

Expert’s Failure to Adhere to Objective Standard Spoils Analysis

Court excludes lost profits analysis under Daubert where expert calculates value of plaintiff’s book of business without documenting comparables, verifying plaintiff’s claims as to number of lost clients, and employing objective work-life expectancy data.

Russell v. Allianze Life Ins. Co. of N.A.

Court excludes lost profits analysis under Daubert where expert calculates value of plaintiff’s book of business without documenting comparables, verifying plaintiff’s claims as to number of lost clients, and employing objective work-life expectancy data.

Court Rejects Expert’s ‘Irrelevant’ Theory of Damages

Fifth Circuit vacates lost profits award because expert’s calculation was based on all clients who left plaintiffs after the defendants’ breach of non-compete agreements, rather than those who followed the defendants to their new place of employment; the ...

Gallagher & Co. v. Babcock

Fifth Circuit vacates lost profits award because expert’s calculation was based on all clients who left plaintiffs after the defendants’ breach of non-compete agreements, rather than those who followed the defendants to their new place of employment; the ...

NY Statutory Fair Value Includes Discounts Only for Less Than 50% Interest

New York court determines statutory fair value and buy-out price for insurance agency based on credible expert valuation, but excluding any marketability discount for a 50% interest.

In the Matter of Zulkofske

: New York court determines statutory fair value and buy-out price for insurance agency based on credible expert valuation, but excluding any marketability discount for a 50% interest.

It’s Critical to Apply Correct Measure of Lost Business Value

District court reverses $3.5 million award for lost business value due to expert’s use of incorrect measure of damages (income approach), and because owner’s attempt to cure by testifying as to market value was unfair surprise and speculative.

Fidelity Warranty Services, Inc. v. Firstate Insurance Holdings, Inc.

District court reverses $3.5 million award for lost business value due to expert’s use of incorrect measure of damages (income approach), and because owner’s attempt to cure by testifying as to market value was unfair surprise and speculative.

Balicki v. Balicki

Pennsylvania statute requires family courts to consider tax and other cost ramifications associated with each asset to be divided in divorce.

Textbook Case of Proving Lost Future Profits Based on Past Finances of the Business

Court confirms expert lost profit damages of $21.1 million based on careful calculation of earnout payments under breached sale and employment agreement.

In re Texans CUSO Insurance Group

Court confirms expert lost profit damages of $21.1 million based on careful calculation of earnout payments under breached sale and employment agreement.

Expert’s Independence and Objectivity at Stake

Divorce court finds husband’s expert lacks independence and credibility when ignoring a contract in insurance company valuation.

Herbrand v. Herbrand

Divorce court finds husband’s expert lacks independence and credibility when ignoring a contract in insurance company valuation.

Conservative Multiplier More Appropriate in Valuation of Crop Insurance Agency

Court takes volatility of crop market when valuing insurance agency.

Evenson v. Evenson

Court takes volatility of crop market when valuing insurance agency.

Maine Considers Characterization of Professional Goodwill

Currently, Maine is one of a handful of states that has yet to decide whether the goodwill of a professional practice constitutes marital property and, if so, whether there should be a further distinction between enterprise goodwill (marital) and personal or professional goodwill (nonmarital).

Expert Finds Equitable Solution to Inflated Buy-Sell And Market Valuations

Expert persuades court to adopt income approach value of insurance brokerage, when market approach and buy-sell produce artificially inflated values.

Hess v. Hess

Maine considers characterization of goodwill value of a professional practice.

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