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Subsequent Events

The experts discuss standards for managing subsequent events, judicial precedents and guideline cases, the practicality of solutions to subsequent event problems, and the dangers of "known, knowable, and foreseeable." This is a must for any appraiser whose valuation report or testimony could be skewed by events after the fact.

Gray v. Cytokine Pharmasciences, Inc.

The issue in this case was the fair value of the shares of PharmaSciences, Inc.


Sample Reports

 100 PERCENT OF THE EQUITY OF BLACK INSURANCE AGENCY, INC. VALUATION REPORT SEPTEMBER 24, 2018 ©TRUGMAN VALUATION ASSOCIATES, INC. 2019 May 1, 2019 Law Office of Stevens Law Center, P.A. 1234 NW 9th Drive City, FL 12345 Attn: Joanne Stevens, Esq. Re: Valuation of 100 percent of the equity of Black Insurance Agency, Inc. Dear Ms. Stevens: We have performed a valuation engagement, as that term is defined in the Statement on Standards for Valuation Services (“SSVS”) of the Association 0f International Certified Professional Accountants of 100 percent of ...

ACP Master, Ltd. v. Sprint Corp.

In joint fiduciary-appraisal action centering on Sprint’s acquisition of minority interest in related entity, Chancery says merger was entirely fair and adopts respondent expert’s DCF analysis; huge value gap is 90% due to experts’ choice of projections.

Gift and Estate Tax Valuation Update

Join Barry Sziklay for important 2021 income and transfer tax valuation cases as well as the valuation aspects of the adequate disclosure regulations required to report a gift for federal transfer tax purposes and start the statute of limitations running. Internal Revenue Code (IRC) Chapter 14 valuations, Special Valuation Rules §§ 2701-2704, will be addressed in a summary fashion given the complexities of the rules required for a valuation to meet the requirements of Chapter ...

In re Oppenheimer Rochester Funds Group Securities Litigation

Securities fraud claim survives motion to dismiss by alleging that municipal fund managers used Level 3 (unobservable) inputs to value highly risky derivative instead of the observable inputs (actual sales date), as promised in fund disclosures.

Estate of Malkin v. Commissioner

Tax Court finds transfer of $16 million in marketable securities to two FLPs fail to qualify as bona fide, non-tax business transactions when decedent retained full use of assets, including pledging them as collateral for personal debt.

Valuing Quarries and Mines

The extraction of minerals from beneath the ground is a centuries-old endeavor. Despite its age, the quarry and mining business is still evolving, engaging and developing new technologies, refining existing regulation, and responding to rapid changes in demand for various minerals. In Valuing Quarries and Mines, expert Michael Nowobiliski discusses the classic considerations and emerging trends that are making quarry and mine valuations more complex and challenging than ever. Join him to learn how to ...

Mission Critical in Divorce: 10 Key Insights in 50 Minutes-a Free AAML/BVR Virtual Divorce Conference Preview

Brought to you by the American Academy of Matrimonial Lawyers (AAML) and Business Valuation Resources (BVR), this free preview for the Virtual Divorce Conference brings together attorneys, valuation professionals, and industry experts in a one action-packed, 60-minute session. Get short compelling lessons that you need to know now. This year’s conference focuses on the topics most impacted by divorce, and anyone serving business owners involved in matrimonial dissolution can get access to this premium preview ...

Show Me the Money! The Exploration, Examination and Dissection of Reasonable Compensation

Poorly defined and highly subjective, reasonable compensation analysis is often both subject to, and the result of, highly contentious valuation disputes. In their presentation at the BVR/Morningstar 3rd Annual Summit on Business Valuation in Divorce, expert appraiser Kevin Yeanoplos and compensation specialist Edward Rataj examined how reasonable compensation analysis is performed, how it is disputed, and how it has come to be shaped by relevant case law. In this special encore presentation of their session ...

Floorgraphics, Inc. v. News America Marketing In-Store Services, Inc.

Two appraisers testify to lost profits and lost business analysis, defend against Daubert attack. Court examines search for comparables.

Valuation of Home Health Service Providers

While the valuation approaches of home healthcare businesses are, in many ways, no different than those of any other business, key aspects of these service providers must be considered in order to properly assess value. In this webinar, Part 3 of BVR's 2013 Online Symposium on Healthcare Valuation, experts Alan Simons and Gary Massey discuss how industry organization, associated risks, nonprofit status, and other factors affect the valuation of home health service providers.

First Annapolis Bancorp., Inc. v. the United States

Bank purchases ailing federal thrift before passage of FIRREA; afterward, the government’s regulatory forbearances become worthless and bank loses $13.7 million of the purchase price, as supported by expert evidence regarding value of forbearances.

SIGA Technologies, Inc. v. PharmAthene, Inc.

In major pharmaceutical case, state Supreme Court finds DE Chancery did not abuse its discretion when it awarded plaintiff lump-sum expectation damages and its findings supporting the new damages determination were not clearly erroneously.

Stephanos v. Stephanos (In re Marriage of Stephanos)

Trial court adopts goodwill value determination of wife’s expert (residual method) as well as expert’s finding that none of goodwill in family business is personal to owner spouse; business’s success was not dependent on owner’s continued presence or his execution of a noncompete, court says.

United States ex rel. Landis v. Tailwind Sports Corp.

In Daubert case, court finds government’s combined expert testimony concerning financial impact of negative publicity on sponsor (USPS) of Lance Armstrong and his cycling team provides “sufficiently non-speculative framework for determining damages.”

Feesers Inc. v. Michael Foods Inc.

Court finds sufficien proof for “stunning” case of price discrimination based on expert evidence.

Ehlinger v. Hauser (II)

State Supreme Court ratifies dissolution of corporation based on unenforceability of buy-sell agreement and its standard of “book value,” when general disarray and destruction of company records made determination of book value impossible.

Davidson v. United States

Court finds USPS’s unauthorized use of image of Las Vegas Lady Liberty on stamps infringed creator’s copyright and awards damages resulting from a hypothetical mixed license; USPS’s unique licensing history does not limit damages under applicable fair market value measure of damages.

Baker v. Seaworld Entm’t, Inc.

Court grants class certification in securities fraud case; defense expert’s event study to show absence-of-price-impact fails to rebut presumption of reliance; plaintiff meets predominance requirement and its expert offers valid classwide damages model.

How to Conduct an S Corp Valuation for the IRS Given IRS Internal Memorandums

Join Michael Gregory for a discussion on two recently obtained internal IRS memorandums so that you can work more effectively with the IRS on estate and gift tax valuations. These memorandums shed light on how the IRS approaches valuing S corporation valuations and what you need to consider when preparing an S corporation valuation for federal tax purposes. The memorandums recommend consideration of both Revenue Ruling 59-60 and the IRS Job Aid on Non-Controlling Interests.

In re Marriage of Heroy

Divorce court considers combined discounts for lack of marketability and control for husband’s interest in real estate and manufacturing concern.

Coca-Cola Co. v. Comm'r

Coca-Cola had been applying a transfer pricing method called the 10-50-50 since it entered into a closing agreement with the IRS in 198, covering the years 1987 to 1995. Coca-Cola had consistently followed that transfer pricing method; the IRS had audited Coca-Cola annually and “signed off” on that transfer pricing method for over a decade. Upon examination of Coca-Cola’s tax returns for 2007 to 2009, the IRS determined that Coca-Cola’s transfer pricing methodology did not reflect arm’s-length norms because it overcompensated the supply point and undercompensated Coca-Cola. The IRS reallocated income between Coca-Cola and its supply points employing the comparable profits method (CPM) pursuant to Reg. Sec. 1.482-5. The IRS increased Coca-Cola’s taxable income by over $9 billion assessing over $3 billion in additional taxes!

Koehler v. Netspend Holdings Inc.

Court agrees with plaintiff shareholder that the proposed merger was the result of a defective sale process that included the company board’s reliance on a weak fairness opinion with valuations that were “poor indicators” of the company’s value; the sale ...

Insignia Systems, Inc. v. News America Marketing In-Store, Inc.

Federal district court denies Daubert challenge to plaintiff’s lost profits expert, finding his reliance on optimistic management projections and comparable companies were better suited for cross-examination rather than exclusion.

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