Expand the following panels for additional search options.

Recent Case Points Up Danger of the Discovery Trap

In a typical valuation engagement for litigation, there can be a slew of written communication between the expert and the client or attorney. Draft reports, emails, letters, and memos can fly fast and free. The trouble is, this material may be discoverabl ...

Attorneys Reveal Seven Surprising Views on Expert Depositions

Workshops on expert testimony abound, but too many paint the same picture of what it’s like for an expert to become an actor in a litigated dispute. However, a recent presentation, “Deposition of the Expert Witness,” by the Multnomah Bar Association in Po ...

Three different court rulings on the use of discounts in the divorce context

Case law matters. Every month, BVLaw analyzes the most noteworthy court decisions dealing with valuation and damages issues. Subscribers should check out digests of three recent divorce rulings different state courts issued. All the cases dealt with the issue of whether it was appropriate to discount the owner-spouse’s interest in a closely held business.

Can a nonprofessional business have personal goodwill? Arkansas court explains

Arkansas is one of the many states that differentiate between enterprise goodwill and personal goodwill. The former is marital property and divisible at divorce; the latter is not. A question that has come up in recent years is whether the owner of a nonprofessional business can claim personal goodwill whose value is excludable from the marital estate.

Delaware Chancery explains logic behind use of market price in Aruba case

After the petitioners in a statutory appraisal action recently lost big, they undertook a multifaceted assault on the Delaware Court of Chancery’s decision to use the unaffected market price as the indicator of value. Their motion for reargument went nowhere.

ASA squarely aligns itself with trustee and appraiser in Brundle ESOP litigation

One of the most controversial ESOP cases, Brundle v. Wilmington Trust, has now entered the appeals court phase. In 2017, the district court found that the trustee had caused the plan to overpay by $29.8 million by failing to scrutinize the financial advisor’s obviously flawed valuation analysis and value conclusions. The trustee and valuator had strong ESOP credentials.

DOL urges court to uphold judgment against trustee in Brundle ESOP litigation

In the ongoing Brundle v. Wilmington Trust ESOP saga, which is now in the appeals stage, the Department of Labor recently filed an amicus brief in support of the district court’s $29.8 million judgment against the ESOP trustee. The case arose out of a plan participant’s claim that the ESOP trustee breached its fiduciary duties to the plan by causing the ESOP to pay more than fair market value for the employer’s stock.

In unusual business tort case, court exhibits flexibility in terms of calculating damages

The 8th Circuit recently upheld a sizable damages award in an unusual business tort case litigated under Nebraska law. One noteworthy aspect in terms of determining economic damages was that the court allowed expert testimony regarding the loss of value to the plaintiff even though the plaintiff did not fail completely upon the wrongdoing.

Flop film poses unique valuation challenge

A recent bankruptcy-related case in front of the California Court of Appeal raises important questions about how one quantifies the value of a dated piece of art, a film, for which there never was a market in the first place.

Flawed yardstick analysis sinks lost profits award

A drawn-out damages case in which a startup compression sportswear company sued the defendant "private label" manufacturer over an abandoned licensing deal promised to make the plaintiff rich but ultimately ended with nominal damages.

Quarterly Case Update: A One Hour Briefing

Quarterly Case Update: A One Hour Briefing A BVR Webinar Webinar Handbook July 10, 2013 Presenters: Sylvia Golden R. James Alerding Please note: This Handbook does not qualify for self study CPE credits. Copyright © 2013 Business Valuation Resourc ...

BVLaw™ Case Update: A One Hour Briefing

BVLaw™ Case Update: A One Hour Briefing A BVR Webinar Webinar Handbook August 21, 2014 Presenters: Sylvia Golden R. James Alerding Please note: This Handbook does not qualify for self study CPE credits. Copyright © 2014 Business Valuation Resource ...

BVLaw Case Update: A One Hour Briefing

BVLaw Case Update: A One Hour Briefing Webinar Handbook April 2, 2015 Presenters: Sylvia Golden and R. James Alerding ...

BVLaw Case Update: A One-Hour Briefing

BVLaw Case Update: A One Hour Briefing Webinar Handbook October 29, 2015 Presenters: Sylvia Golden and R. James Alerding Please note: This Handbook does not qualify for self study CPE credits. Copyright © 2015 Business Valuation Resources, LLC (BVR ...

BVLaw Case Update

Case law matters. Tune into BVLaw Case Update to deepen your understanding of the business valuation and damages litigation landscape. Knowing what goes on in court and what the law is makes you a more effective and sought-after expert. Join veteran valuator, speaker, and teacher Jim Alerding (Alerding Consulting LLC) and BVR’s own legal editor, Sylvia Golden, for a review of a number of significant recent court decisions, including key statutory appraisal rulings from the ...

BVLaw Case Update: A One-Hour Briefing

It’s 2017, and BVLaw Case Update is back. Join veteran valuation analyst Jim Alerding (Alerding Consulting LLC) and BVR’s legal editor, Sylvia Golden, for a one-hour discussion of some of most impactful recent valuation and economic damages decisions. This conversation will delve into statutory fair value opinions coming out of Tennessee and Delaware; a Section 1031 Tax Court decision by Judge Laro, one of the court’s most influential voices, addressing methodology and attorney-appraiser communications; and ...

BVLaw Case Update: A One-Hour Briefing

In BVR's second legal briefing, BVR Legal Editor Sylvia Golden and expert appraiser Jim Alerding team up to once again provide appraisers with the most pressing court decisions presented in BVLaw™ and Business Valuation Update™. From the vast and growing compilation of case law procured throughout the United States, Golden and Alerding examine the legal decisions that carry the most weight for appraisers and appraisals, as well as the lessons taught by each decision.

Case Study: Applying the Empirical Method to Determine a DLOM

Is your DLOM accurate? Is your DLOM objective? Does your DLOM result in an increase in the effective rate of return of the investment? Join Bruce Johnson, of Munroe, Park & Johnson, for an in-depth case study that will empower you to answer these questions with even greater confidence. Master the resources and case law you can deploy when creating a defensible opinion in a minority valuation. An understanding of the Empirical Method is an ...

151 - 169 of 169 results