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The Comprehensive Guide to Economic Damages, 6th Edition Excerpt

Book Excerpts

 The Comprehensive Guide to Economic Damages VOLUME ONE Edited by Nancy J. Fannon and Jonathan M. Dunit With Jimmy S. Pappas, William Scally, and Steven M. Veenema 111 SW Columbia Street, Suite 750, Portland, OR 97201 (503) 479-8200 • www.bvresources.com SIXTH EDITION Copyright © 2020 by Business Valuation Resources, LLC (BVR). All rights reserved. Printed in the United States of America. No part of this publication may be reprinted, reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying ...

Reading Radio, Inc. v. Fink

Issues were whether the trial court erred in accepting a broker of media properties as an expert qualified to testify as an appraiser and denying motion in limine to exclude report and testi ...

Family Matters: Standard of Value, DLOM/DLOC Discounts and Drama in BV

A buried body, sex surrogates, and family-owned business create a dramatic background for a recent court case impacting valuation. With complex minority discounts, this case kicks off a compelling discussion of key issues in family law. Experts Stacey Udell, Neil Beaton, and Ron Seigneur tackle these thorny issues with clarity and comedy. Get treated to the tricks and tips you’ll want when your next family-owned business engagement rings your doorbell.

Economic-Damages-2018-Excerpt

Book Excerpts

The Comprehensive Guide to Economic Damages, Fifth Edition edited by NancyJ. Fannon and Jonathan Dunitz, bridges the gap between the economics in damages cases and what the courts say about the calculations and evidentiary requirements.

Marital Dissolution Case Summary by state

Marital dissolution valuation cases by state Updated January 24, 2000 Alaska Bousquet v. Bousquet , 731 P.2d 1211 (Alaska 1987). In determining fair market value, appraiser factored in "eco ...

Douglas A. Johnson v. Theresa C. Jones, et al.

The U.S. District Court for the Eastern District of Michigan calculated an architect's damages under the Lanham Act for defendant's willful infringement of his architectural drawings. The damages against both defendant builder and architect were calculat ...

Discount and Capitalization Rates: Theory, Practical Applications, and Understandable Presentations

March 2005 Teleconference Transcript; Panel: James Hitchner (Moderator), Jim Alerding, Chris Mercer, and Gary Trugman ...

Current Issues in FAS 141 and 142

July 2004 Teleconference Transcript; Panel: Neal Beaton (Moderator), Tony Aaron, Dave Dufendach, and Jim Rigby ...

Entity vs. Personal Goodwill: Taxes, Divorces, Stockholder Disputes & More

August 2003 Teleconference Transcript; Panel: Shannon Pratt (Moderator), Jim Alerding, Michael Berger, and Jay Fishman ...

Ethical Issues in Business Valuation

Do you know what ethics issues might arise when complying with business valuation and forensic standards? Do you know what all of the business valuation and forensic standards are? Do you know what ethics standards apply to each of those standards? Recently, a number of ethics questions have arisen relating to the application of business valuation and forensic standards. Many relate to conflicts of interest and independence issues. In this webinar, we will cover the ...

On Davis v. The Gap, Inc.

The U.S. Court of Appeals for the Second Circuit affirmed in part and reversed in part the lower court’s decision not to award damages for The Gap’s infringement of Davis’ copyright. The Gap used Davis’ copyrighted eyewear in an advertisement. The appella ...

Reeder-Simco GMC, Inc. v. Volvo GM Heavy Truck Corporation

The U.S. Court of Appeals affirmed an award of lost profits that compensated Reeder-Simco GMC for Volvo’s price discrimination practices. In calculating the lost profits, the appellate court affirmed the use of sale objectives set by Volvo to measure Reed ...

Reasonable Compensation for Closely Held Businesses + RCReports Demo

Determining reasonable compensation for closely held small and medium-sized businesses is not a magical or mysterious process. In fact, it is a straight forward process that relies on a basic understanding of the three different methods for determining reasonable compensation and when and where they apply. Join Stephen Kirkland and Paul Hamann for this rewarding and rich session. Practitioners armed with this knowledge and the proper tools can easily determine reasonable compensation for any company.

Behind the Bench: Two Experts and a Judge on Valuation in the Courtroom

In this program, Jay Fishman and Bill Morrison, the authors of The Business Valuation Bench Book: Business Valuation for Lawyers and Judges, published by BVR, are joined by the Honorable Thomas Zampino JSC (ret). The authors and Judge Zampino provide insights from their many years of experience to help judges evaluate expert valuation testimony, experts prepare and present valuation testimony, and lawyers present their own expert on direct and cross-examination of the opposing expert.

2018 Tax Cuts and Jobs Act: Impact on Valuations of C Corps and Pass-Through Entities

The Tax Cuts and Jobs Act impacts the federal tax treatment of C corps, pass-through entities, and their respective ownership interests, and these changes will affect both the conduct of business valuation and the values of businesses and equity ownership interests. The Tax Cuts and Jobs Act contains temporary changes in the individual income tax rate structure, “bonus depreciation,” limitations on state and local tax (SALT) deductions, and “qualified business income” deductions for certain PTEs.

Masterclass in Normalizing Compensation

Three nationally known experts will explain how to determine reasonable compensation amounts. The principal author of the Job Aid, Mike Gregory, will explain the “IRS Job Aid on Reasonable Compensation” and share case studies with many tips and traps. One of the foremost national experts on reasonable compensation, Stephen Kirkland, will share insights and sources to help determine reasonable compensation for your clients. Paul Hamann will show how easy it is to use RCReports to ...

Pereira v. Cogan

Action against controlling shareholder and directors for breach of fiduciary duty, including allegations of excess compensation for the controlling shareholder.

Valuation’s Orphan: Economic Benefit Streams

The valuation profession comprises only three essential components to value (V): an economic benefit stream (EBS), a required rate of return (R), and secondary adjustments (Sa). Technical literature and CPE are replete with required rate of return and secondary adjustments guidance. Yet, economic benefit stream guidance is scant, thus its “orphan” designation. The derivation of an economic benefit stream is a forward-looking concept, which can be derived through a wide variety of quantitative and qualitative ...

Brewer Quality Homes, Inc. v. Commissioner (I)

Issue is the extent to which amounts that petitioner paid to shareholder-officer are deductible as reasonable compensation under section 162(a)(1).

Commercial Success in Patent Litigation

To obtain a United States patent, the claimed invention may not be obvious in view of prior art. Whether a claimed invention is obvious often arises during the examination of a patent application by the United States Patent & Trademark Office. After a patent issues, obviousness may again arise as a defense to infringement by an accused infringer in litigation or as a basis for invalidity by a petitioner in post-grant proceedings, such as Inter-Partes ...

Select Court Opinions from BVLaw

Free Downloads

See select court opinions from the BVLaw database including Adams v. Commissioner, Estate of Andrews v. Commissioner, Bardahl Manufacturing Corp. v. Commissioner, and many more.

Back to the Future? Exploding the Income Approach

Seeing the future? Compensating for excessive compensation? The feared levering and unlevering! What to do? Well don’t discount the advice of this expert panel as they work their way through the income approach from top to bottom. Join Bethany Hearn, Brenda Clarke, Kevin Yeanoplos, and Bob Dohmeyer in this entertaining and engaging web workshop. Half this event will focus on the numerator with a curated selection of hot issues such as forecasting, free cash flow ...