Miller v. Electrical Equipment
At issue is a dispute between the deceased owner's estate and the surviving owner over the value of a fifty percent interest in the company that focuses on the allocation of the policy proceeds.
The franchise agreement'an important intangible asset
Allocating the Purchase Price of a Professional Sports Franchise , Robert R. Reilly, Valuation Strategies , November/December 2002, pp. 12-21, 46-47. The purchase price allocation of a pr ...
ACM Partnership v. Commissioner
Issues are whether subject transactions lacked economic substance, foreign partner should be treated as a lender, and allocation of taxable gain had substantial economic effect.
Recent analyses examine intangibles in PPAs
Analysts at Houlihan Lokey recently released the 2014 Purchase Price Allocation Study, which examines key data points of purchase price allocations recorded by U.S. public registrants.
Intangibles make up 75% of PPAs, says new study
Three-quarters of total asset value in purchase price allocations (PPAs) for 2016 transactions related to intangibles, according to the “2017 Purchase Price Allocation Study” from PPAnalyser, a data firm located in Amsterdam.
What’s the value of EU auto brands, India’s top celebrities—and the Duff & Phelps' name?
The portfolio of Fiat Chrysler brands is worth €10.4 billion based on a preliminary purchase price allocation valuation using an 1% average royalty rate, according to a white paper from MARKABLES.
Five Star Concrete, LLC v. Klink, Inc.
Issue is whether dissociating member of LLC had the legal right to receive a cash distribution equal to its tax allocation, and whether valuation method resulted in FMV determination.
‘MUM’s the Word’™: A Formal Method to Allocate Blue Sky Value in Divorce
The Multiattribute Utility Model (MUM) is an allocation model for distinguishing enterprise goodwill from personal goodwill in divorce cases, in those jurisdictions that require the distinction between the two components.1 MUM first divides certain attri ...
A Quantitative Model Evolves for Determining Passive Appreciation
A vexing problem for business valuators is determining the allocation between active and passive appreciation of a closely held business caught up in divorce. Due to societal and demographic trends, this is an issue of growing concern. Also, the courts ar ...
MUM Passes a Daubert Challenge
The multi-attribute utility model (MUM), an allocation method for distinguishing enterprise from personal/professional goodwill in divorce cases, recently received ratification by the court and in Lieberman v. Lieberman, Case No. FD-2008-956 (Tulsa, Okla.
DealStats Sample - Contributor (non-confidential)
Sample Reports
DealStats transaction report compiled from a non-confidential contributor. Includes target details, source data, transaction data, income, balance sheet, purchase price allocation data, and more.
9th Circuit Upholds Defined Value Clause
9th Circuit upholds defined value, formula allocation clauses against IRS argument that they require a condition precedent—i.e., an IRS audit and/or determination of fair market value.
DealStats Sample - SEC (public target)
Sample Reports
DealStats transaction report compiled from the SEC on a public target. Includes target details, source data, transaction data, income, balance sheet, purchase price allocation data, and more.
DealStats Sample - SEC (private target)
Sample Reports
DealStats transaction report compiled from the SEC on a private target. Includes target details, source data, transaction data, income, balance sheet, purchase price allocation details, and more.
Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations, Third Edition
August 2021 PDF, Softcover
BVR (editor)
Business Valuation Resources, LLC
Don’t expect a lot of purchase price allocation work yet, either
Merger and acquisition activity in the first quarter of 2010 “started off slower than expected,” reports Mike Rosendahl (PCE Investment Bankers) in his quarterly State of the M&A Markets.
Valuation Q&A: Why Value an Assembled Workforce for a Purchase Price Allocation?
Editor’s note: During a recent BVR webinar Mark Zyla responded to a participant’s question on a little-understood aspect of valuation—the need to measure the fair value of an assembled workforce separately in a business combination despite its not being c ...
Non-compete covenant not a marital asset, but allocation of value to it must be fai
The divorce decree awarded the dental practice to husband, subject to an interest in favor of the wife of 50% of the gross funds received in excess of $80,000 from the sale of the practice.
BVR's Guide to Valuations for IRC 409A Compliance
December 2009 978-1-935081-10-4 Hardcover (122 pages)
Neil Beaton
Business Valuation Resources, LLC
Tips and takeaways from the NYSSCPA BV event
BVWire attended the annual business valuation conference of the New York State Society of CPAs (NYSSCPA) on May 21 in New York City.
LaserDynamics, Inc. v. Quanta Computer, Inc. (I)
Federal district court finds $52 million damages award for patent infringement excessive, based largely on improper allocation of the entire market value rule by the plaintiff’s expert.
Kahn v. Tremont
At issue is whether the court erred on its burden of proof allocation regarding the entire fairness of a purchase transaction and whether the circumstances surrounding the purchase of NL Industries indicate that the process was tainted.