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Athea v. Athea

In this divorce case, the Florida appellate court upheld the trial court’s acceptance of the husband’s valuation expert including the exclusion of personal goodwill. The court found the valuation and exclusion well supported by evidence and thereby will not be reversed. The court remanded the determination of monthly income of the wife.

Appellate Court Upholds Exclusion of Personal Goodwill—Well Supported

In this divorce case, the Florida appellate court upheld the trial court’s acceptance of the husband’s valuation expert including the exclusion of personal goodwill. The court found the valuation and exclusion well supported by evidence and thereby will not be reversed. The court remanded the determination of monthly income of the wife.

Record Stores

This U.S. industry comprises: (1) establishments known as consumer electronics stores primarily engaged in retailing a general line of new consumer-type electronic products such as televisions, computers, and cameras; (2) establishments specializing in retailing a single line of consumer-type electronic products; (3) establishments primarily engaged in retailing these new electronic products in combination with repair and support services; (4) establishments primarily engaged in retailing new prepackaged computer software; and/or (5) establishments primarily engaged in retailing prerecorded audio and video media, such as CDs, DVDs, and tapes.

Power Panel: Trends and Issues in Business Valuation

The panel provides an overview of some of the hottest topics in the business valuation profession. Among the topics are: artificial intelligence; environmental, social, and governance (ESG); Department of Labor adequate compensation (ESOP) update; Daubert challenges; federal rules applicable to valuation/litigation experts; interesting case decisions/case law update; market multiples and trends in M discount for lack of marketability—trends and tools; lease accounting and business valuation; trending tax considerations; and cryptocurrency valuation issues. The Power Panel ...

Publishers: Software

This industry comprises establishments primarily engaged in computer software publishing or publishing and reproduction. Establishments in this industry carry out operations necessary for producing and distributing computer software, such as designing, providing documentation, assisting in installation, and providing support services to software purchasers. These establishments may design, develop, and publish, or publish only.

Publishers: Newspapers, Dailies

This industry comprises establishments known as newspaper publishers. Establishments in this industry carry out operations necessary for producing and distributing newspapers, including gathering news; writing news columns, feature stories, and editorials; and selling and preparing advertisements. These establishments may publish newspapers in print or electronic form.

Publishers: Monthly Community Magazines

This industry comprises establishments known either as magazine publishers or periodical publishers. These establishments carry out the operations necessary for producing and distributing magazines and other periodicals, such as gathering, writing, and editing articles, and selling and preparing advertisements. These establishments may publish magazines and other periodicals in print or electronic form.

Publishers: Internet and Broadcasting

This industry comprises establishments primarily engaged in (1) publishing and/or broadcasting content on the Internet exclusively or (2) operating Web sites that use a search engine to generate and maintain extensive databases of Internet addresses and content in an easily searchable format (and known as Web search portals). The publishing and broadcasting establishments in this industry do not provide traditional (non-Internet) versions of the content that they publish or broadcast. They provide textual, audio, and/or video content of general or specific interest on the Internet exclusively. Establishments known as Web search portals often provide additional Internet services, such as e-mail, connections to other web sites, auctions, news, and other limited content, and serve as a home base for Internet users.

Property Management Companies

This U.S. industry comprises establishments primarily engaged in managing residential real estate for others.

Takeaways from the NYSSCPA valuation conference

BVWire attended last week’s annual New York State Society of CPAs’ Business Valuation and Litigation Services Conference, and—as usual—it was an excellent event.

BV firms look to nonfinance candidates for entry-level jobs

In the face of a lack of qualified candidates to fill entry-level roles, BV firms and practices are considering nonaccounting, noneconomics, and nonfinance majors to fill these positions, according to a BVWire survey.

Report examines dental practice financials

PKF O’Connor Davies has released its 2023 edition of “Dental Practices by the Numbers,” which provides key financial benchmarks.

Bloom or bust for landscaping businesses?

It’s that time of year when flowers and trees emerge and grow.

A sad note . . .

BVR is saddened to learn that Eric Allen Adamy, known as Rick, who founded an accounting firm, a business valuation firm, and helped lead civic organizations in West Michigan, passed away at age 76.

Global BV News: Last chance! Take the IVSC survey on ESG

To investigate the evolution of how environmental, social, and governance (ESG) factors are being incorporated into the valuation process, the International Valuation Standards Council has launched a survey.

BV movers . . .

Dr. Simon von Witzleben has joined Lincoln International, a global investment banking advisory firm, as a managing director in the firm’s Valuations & Opinions Group in London.

CPE events

Power Panel: Trends and Issues in Business Valuation, May 23, 10:00 a.m.-11:40 a.m. PT/1:00 p.m.-2:40 p.m. ET. Featuring: Ken Pia (Marcum), Jeffrey S. Tarbell (Houlihan Lokey), Neil J. Beaton (Alvarez & Marsal), and Michelle F. Gallagher (Adamy Valuation). CPE credits: 2.0.

Expert partially excluded in damages case

In Nevada, an expert was to testify in the Las Vegas Sun’s antitrust lawsuit against the Las Vegas Review-Journal.

Full schedule available for the ASA Conference in Portland, Ore., September 15-17

The American Society of Appraisers (ASA) has posted the schedule for this year’s International Appraisers Conference to be held September 15-17 in Portland, Ore.

Rigas v. Rigas

In this appeal of a New York divorce case, the appellate court affirmed the award of 20% of the during-marriage appreciation of the husband’s business to the wife. The court accepted the valuation of the court-appointed appraiser and rejected the valuation by the defendant’s appraiser.

New York Appellate Court Affirms Award of 20% of Appreciation of Business During Marriage to Wife and Awards Maintenance to Wife

In this appeal of a New York divorce case, the appellate court affirmed the award of 20% of the during-marriage appreciation of the husband’s business to the wife. The court accepted the valuation of the court-appointed appraiser and rejected the valuation by the defendant’s appraiser.

Walker v. Daniels

The appellate court was left with two questions: what was the proper date of valuation for the minority shares and what was the proper value of the shares. Three brothers were in a dispute with their two sisters. The sisters were to receive compensation in the form of a buyout of their shares in a shareholder oppression dispute. The appellate court (Iowa) concurred with the trial court and affirmed its judgment.

Iowa Appellate Court Affirms Date of Value and Value of Farming Operation in Shareholder Oppression Suit

The appellate court was left with two questions: what was the proper date of valuation for the minority shares and what was the proper value of the shares. Three brothers were in a dispute with their two sisters. The sisters were to receive compensation in the form of a buyout of their shares in a shareholder oppression dispute. The appellate court (Iowa) concurred with the trial court and affirmed its judgment.

Working Capital: Considerations for Valuation, Solvency, and Fairness

This program is intended to describe the different ways that working capital can be considered when performing a valuation analysis and other consulting services related to valuation. We will start with definitions of working capital and ways in which working capital is considered in a valuation. We’ll then discuss different benchmarks. Finally, we’ll see how these analyses fit into the summary of an assignment.

Printing: Label

This U.S. industry comprises establishments primarily engaged in commercial printing (except screen printing, books printing) without publishing (except grey goods printing). The printing processes used in this industry include, but are not limited to, lithographic, gravure, flexographic, letterpress, engraving, and various digital printing technologies. This industry includes establishments engaged in commercial printing on purchased stock materials, such as stationery, invitations, labels, and similar items, on a job-order basis. Establishments primarily engaged in traditional printing activities combined with document photocopying services (i.e., quick printers) or primarily engaged in printing graphical materials using digital printing equipment are included in this industry.

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