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Court of Chancery disregards deal price where sales process is not ‘Dell compliant’

Recent rulings from the Delaware Supreme Court make it seem as if the discounted cash flow analysis has lost its top ranking among valuation methodologies in statutory appraisals involving publicly traded companies. Not exactly.

Tenn. Appeals Court says DLOM in divorce appropriate under facts of case

A recent Tennessee appeals court decision found that the trial court presiding over a drawn-out divorce had discretion to apply a marketability discount when it valued the owner-spouse’s interest in two companies in 2016.

ESOP case alive (for now), but court limits damages testimony under Daubert

In a developing ESOP case, the government recently suffered a setback when the court agreed with the trustee that portions of the damages testimony the government’s expert proposed failed to hold up under the Daubert reliability prong.

Don’t Conclude Your Valuation Until You Must

This interview with Serena Morones, CPA, ASA, ABV, CFE, of Morones Analytics (Portland, Ore.), was conducted by Sylvia Golden, Esq., BVR’s legal editor. Morones Analytics specializes in business valuation, damage analysis for litigation, and forensic acco ...

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.

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: 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.

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 ...

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 ...

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