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Ehlinger v. Hauser (I)

Court finds partnership buyout provision on book value ‘too vague to cure.’

Roger J. Grabowski's Expert Report on Kohler v. Comm'r of Internal Revenue

Roger J. Grabowski's Expert Report on Kohler v. Comm'r of Internal Revenue ...

Treasonable Compensation? The Continued Misapplication of the Excess Earnings Method

Just when BV practitioners thought that reasonable compensation in professional practices had been figured out, Kevin Yeanoplos and Ron Seigneur are here to stir things up. The (mis)application of the excess earnings method has vexed appraisers to no end. In this session, you’ll confront the most common errors that you don’t even know you are making when it comes to reasonable compensation. Be a part of this practice-changing session.

Congel v Malfitano (II)

In wrongful partnership dissolution, New York high court finds, under applicable statute, exiting partner’s interest may be valued under FMV standard of value; where exiting partner’s interest is minority interest, DLOM and minority discount may apply.

In re Greater Southeast Community Hospital Corp. (II)

Bankruptcy Court conducts extensive valuation findings of hospital in fraudulent transfer case.

In Re Cellular Tel. P’ship Litig.

In this coordinated action involving 13 partnerships that were involved in freeze-out transactions by AT&T of minority shareholders, AT&T breached its fiduciary duties and effectuated the freeze-out through an unfair process and by paying an unfair price. The freeze-out was subject to the entire fairness standard of review. AT&T bore the burden of proving that the freeze-out was entirely fair to the minority partners. AT&T failed in that proof and thereby sought to capture future value for itself. AT&T did not employ any procedures that insured fairness to the minority partners. The lead partner of the valuation firm had a long-standing relationship with AT&T, and internal AT&T personnel influenced the outcome of the valuation. The court determined the fair value of the interest as a remedy to the situation.

Valuation Handbook - Guide to Cost of Capital and the Risk Premium Toolkit: What You Need To Know in 2016

Valuation Handbook - Guide to Cost of Capital and the Risk Premium Toolkit: What You Need to Know in 2016 Webinar Handbook March 30, 2015 Presenter: Roger Grabowski (Duff & Phelps) Please note: This Handbook does not ...

DealStats Companion Guide

Free Downloads

The DealStats Companion Guide covers everything you need to know when utilizing the online platform, including a description of the data, data sources, fields and definitions, finding comparable companies, and more.

Carnegie Mellon University v. Marvell Technology Group (IV)

District court finds plaintiff’s expert qualified to testify to reasonable royalty calculation under Third Circuit’s liberal interpretation of Daubert despite lack of actual experience negotiating patent licenses; a hypothetical negotiation has no applica ...

Goldfarb v. Yelton

Appellate court affirms trial court’s decision to apportion most of the stock sale proceeds the husband reaped during marriage in connection with a company he set up before marriage to the community under Pereira, finding that during marriage, he became t ...

In re Del Monte Foods Co. Shareholders Litig.

Court temporarily enjoins stockholder vote on board-approved merger where discovery revealed that board’s financial advisor secretly manipulated sales process to obtain lucrative buy-side financing fees.

Leone v. Owsley

Court says determination of repurchase price of departing partner’s stake is subject to operating agreement giving defendants absolute control over valuation; absent bad faith conduct, court declines to scrutinize appraisals underlying buyout offer.

Fair Value Measurements in 2020

CEIV. MPF. IVS. In the world of Fair Value Measurement it can be hard to keep your acronyms straight let alone keep your pulse on the latest developments. Expert Mark Zyla leads the demystifying session to help the rest of us to stay current on the issues. Bring questions and start 2020 off right with a kick off session from the man who literally wrote the book on Fair Value Measurements.

West Plains, LLC v. Retzlaff Grain Co. (II)

In tortious interference with business relations case, 8th Circuit says district court did not err when it allowed plaintiff’s expert to testify to total loss of value where company was not completely destroyed but harmed; damages award was not excessive.

Baldwin v. Bader (II)

U.S. Court in Maine excludes expert testimony because, despite his extensive experience and effort, he did not have specific experience valuing personal guarantees.

S. Fla. Ent Assocs. v. Hartford Fire Ins. Co.

In this business interruption case resulting from mandatory shutdowns to control COVID-19, the court grants a motion to dismiss claims of the plaintiff. While the plaintiff claims losses due to COVID-19 shutdowns, the plaintiff fails to allege any actual harm to the insured property.

The Use of Forensic Evidence in Lost Profits Cases

As Michael Kaplan notes in the 2009 edition of The Comprehensive Guide to Lost Profits Damages, "lost profits calculations are invariably done in the context of a legal dispute, with an eye toward possible resolution or an eventual trial." As forensic accountants or expert witness, appraisers are expected to provide testimony and factual and opinion evidence to assist the court in understanding the financial matters. It is imperative then that an expert understand what forensic ...

Lyman v. St. Jude Medical S.C., Inc.

The need for independent verification of data and appraiser objectivity is stressed by the U.S. District Court, in a case where the two appraisers took notably different approaches.

In re MFW Shareholders Litig.

DE Chancery adopts business judgment review standard where controlling stockholder buyout includes two procedural protections for minority and finds valuations from independent financial advisor demonstrate merger was favorable to minority stockholders.

Washington v. Kellwood Co. (II)

Court strikes down multimillion-dollar lost profits award, finding it was based on expert testimony that was “sheer surmise and conjecture”; using yardstick method, expert claimed upstart company would have achieved 50% of sales of market leader.

Fox v. CDx Holdings

Chancery says major accounting firm’s merger-related appraisal represents “new low”; to achieve client’s goal of zero corporate tax liability, firm abandoned sound prior approaches and simply copied another accounting firm’s report and called it its own.

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 ...

Netquote v. Byrd (II)

Court upholds $1.6 million damages award for lost value of lost customer accounts, rejecting defendants’ argument that according to applicable law, the proper and exclusive measure of damages is lost future profits.

Cement-Lock v. Gas Technology Institute

Court excludes IP valuation evidence under the new business rule, but grants new trial because defendants failed to make a sufficient objection during the original proceedings.

Discounts: Beyond DLOC and DLOM

In estate and gift planning, DLOC and DLOM have always been the discount headliners, but there is an entire cast of court-approved characters that could play a critical role in your value determination. These discounts include lack of voting rights; veto power; nonhomogeneous portfolio; tiered, contingent claims; and personal goodwill. Oh, and have you heard of the ”Mafia” discount? Join this presentation with Lance Hall for a review of all the discounts you should know ...

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