Enterprise vs. Personal Goodwill: Case Studies With Legal Insights
Spend the afternoon with the “goodwill”-fellas in this case study-led session. Jim Alerding will guide you through the excess earning methods including potential modifications. MUM (multiattribute utility model) is the word for expert Ron Seigneur, who brings his experience and enjoyable perspective to the conversation. Harold Martin will focus on valuing the intangible assets as a potential third approach for keeping enterprise and personal goodwill on their respective turf.
BVR Companies in Distress Valuing the Impaired and Currently Unprofitable
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© 2009 Business Valuation Resources, LLC. All Rights Reserved. November 5, 2009 Teleconference Handbook W h a t I t s W o r t h BVR Companies in Distress: Valuing the Impaired and Currently UnproÞtable This digital edition was created exclusively for the use of Ronnie Nelson of Business Valuation Resources, LLC. For licensing options, please contact Business Valuation Resources at sales@bvresources.com. Companies in Distress Valuing the Impaired and Currently UnproÞtable Teleconference Handbook November 5, 2009 Panelists: R. James Alerding, CPA/ABV, ASA, CVA James D. Ewart, CPA/ABV/CFF, CVA Robert Shortle ...
2023 Overview of the Marijuana Industry: The Coming Wave of Consolidation and Beyond. Opportunities Abound!
The session will explore current trends and engagement opportunities in the cannabis industry. The continuing conflict between federal and state laws and regulations, coupled with the economic impact of inflation, the illicit cannabis market, and the aftermath of the COVID pandemic pause have resulted in a perfect storm for an incredibly unique industry. Recreational use of marijuana is currently legal for adults in 21 states and Washington, D.C., while medical marijuana is legal and available ...
In re Capmark Financial Group
Bankruptcy court confirms reorganization plan based in large part on “put option” approach to valuing corporate insider guaranties.
Reynolds American Inc. v. Third Motion Equities Master Fund Ltd.
In appraisal action involving merger of public (tobacco) company, court, guided by key Delaware court decisions, says deal price best reflects fair value and represents upper limit; contemporaneous valuations based on comparable companies, precedent transactions, and DCF support use of deal price.
DeFazio v. Hollister, Inc.
Federal district court finds that ESOP trustees breached their fiduciary duties by failing to determine whether permitting the company to repurchase plan stock at book value was “adequate consideration,” but dismissed the plaintiffs’ claims for lack of an ...
Discounts for Lack of Marketability
April 26, 2006 Teleconference Transcript; Panel: Lance Hall (Moderator), Espen Robak and Ashok Abbott ...
Holland v. United States
Full text court case of Holland v. United States.
Valuation of Illiquid and Hard-to-Value Securities
Teleconference Presentation and Transcript May 9, 2007 Moderator: Ashok Abbott, of Business Valuation, LLC Panelists: Espen Robak, President of Pluris Valuation Advisors Barry Silbert, CEO of Restricted Stock Partners ...
Lorraine v. Markel American Insurance Company
Federal bankruptcy court sets bar for admission of electronic evidence under the federal rules, including 11-factor checklist for laying proper foundation for ESI.
The ASA/USC Fair Value Conference: A BVR Live Webcast
BVR is pleased to partner with the American Society of Appraisers and the University of Southern California to present a live webcast of the 13th Annual Fair Value Conference at KPMG in Los Angeles. The conference agenda will feature presentations from nationally recognized speakers who are profession leaders, covering a range of fair value measurement and valuation topics, as well as other current and future expected trends regarding the FASB, SEC, and international accounting standards.
Demoulas v. Demoulas
At issue is the admittance of expert testimony.
In re Tronox Incorporated
Bankruptcy Court discredits defendant experts’ “self-contained,” market-oriented solvency analysis finding his DCF analysis relied on inflated, “sell-side” company projections and his comparable analyses used insufficiently similar companies and transacti ...
In re Horsehead Holding Corp.
In a rare nod to shareholder concerns, Bankruptcy Court approves formation of equity committee based on “dramatic adjustment in valuation” and inconsistent management positions as to financial health of debtors pre-Chapter 11 and post-petition filing.
Stripping Away the Mystery; Valuing Adult Cabaret Businesses
Valuing an adult cabaret business may make your colleagues laugh, but, with unique operating characteristics, entertainer relationships, and significant risks and contingencies, there are many concerns to give experts pause. Join David Shindel and Rod Burkert for a look at valuation rules of thumb and a discussion of the current operating environment. Learn the common reasons for valuations: eminent domain, estate and succession planning, damage claims, employment issues, and tax litigation. Learn about the various ...
Kahn v. Tremont Corporation
At issue is whether the price paid by Tremont for 7.8 million shares of common stock of NL Industries, Inc. was too high.
In the Matter of TCI 2 Holdings, LLC
Bankruptcy court considers key valuation evidence—including total enterprise value, cost of debt, debt service capacity, and capex/EBITDA proections—in confirmation of reorganization plan for Trump casinos.
Judith A. Lawton et al. v. Robert Nyman et al.
Following trial, the district court found officers and directors with voting control of a closely held family corporation, Nyman Manufacturing Co., to be in breach.
Bank of America, N.A. v. Veluchamy (In re Veluchamy)
In a fraudulent transfer case involving S corp, court says valuation should reflect that buyers of S corps would experience a reduction in the value of the corporations' earnings because of the need to pay personal income taxes on those earnings.
Alberta Permit Pro v. Terry Booth
In Alberta Permit Pro v. Terry Booth, 2007 ABQB 562 (September 19 2007), the Alberta Court of Queen’s Bench considered the damage assessments in this breach of contract action. Terry Booth (Booth) owned Alberta Permit Pro (Alberta) until he sold it to 108 ...
376599 Alberta Inc. v. Tanshaw Products Inc.
In 376599 Alberta Inc. v. Tanshaw Products Inc., 2005 ABQB 300 (decided June 3, 2005), the Alberta Court of Queen’s Bench determined the amount of the loss a nightclub experience as a result of promotion that resulted in injuries to patrons and negative m ...
Perez v. First Bankers Trust Services, Inc.
Court finds ESOP trustee liable for causing plan to overpay; trustee “delegated” valuation to ESOP valuator without inquiring into valuation components, including projections, and without exploring “glaring” gaps (industry analysis) in valuation report.
The Art of Making Uncle Sam Your Assignee Instead of Your Senior Partner: The Use of Family Partnerships in Estate Planning(s)
THE ART OF MAKING UNCLE SAM YOUR ASSIGNEE INSTEAD OF YOUR SENIOR PARTNER: THE USE OF FAMILY PARTNERSHIPS IN ESTATE PLANNING(c) By S. Stacy Eastland I. SYNOPSIS OF OUTLINE The primary purpose of ...
Advanced Workshop on Cost of Capital
The emergence of recent studies, resources, and scholarship has created something of an evolution of how appraisers understand and implement cost of capital techniques. Despite the age and ubiquity of this valuation tool, new questions are being asked about how best to derive and apply its constituent parts to arrive at a reasonable and defensible conclusion of value. Driving the way are new questions regarding the make-up and application of data resources; the relative validity ...
Journal of Business Valuation 2016 Edition
From the CBV Institute ...