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Estate of Michael J. Jackson v. Commissioner

Tax Court mostly sides with estate of late superstar in valuing three contested assets; assets had to be valued separately, based on parties’ stipulations, and at death; court says Jackson’s “tattered” image and likeness meant he earned little money apart from his music; court rejects tax affecting.

In re Washington Mutual, Inc.

Federal bankruptcy court criticizes debtors’ valuation of its proposed reorganization for being too low and plan objectors value for being too high, ultimately crediting the debtors’ more “complete” valuation, with adjustments.

Emerging Issues in Electronic Evidence, Document Retention and Spoliation for BVFLS Practitioners

Teleconference Presentation & Transcript July 25, 2007 Moderator: Ron Seigneur, Seigneur Gustafson Knight, LLP Panelists: Melinda Harper, Harper Lutz Zuber Potenza & Associates, LLC Shari Lutz, Harper Lutz Zuber Potenza & Associates, LLC E ...

U.K. Case Law Update: Recent Decisions That Impact Your Valuation

Business valuation is undergoing significant evolution in the UK, and it's impacting the way valuations are treated in court. Join valuation experts Andrew Strickland and Luke Morris for a look at recent UK cases that address key areas of business valuation, including the increased use of definitions from the International Valuation Standards in Court. Get briefed on four cases that challenge the roles of UK valuation experts, and get tips for using financial models in ...

Business Valuation Update Free Issue

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Download an issue of the Business Valuation Update to see all the latest and most important business valuation news and case updates.

Journal of Business Valuation 2018 Edition

From the CBV Institute ...

BV Quarterly Compilation 3Q2020 - SAMPLE

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 S A M P L E C O N T E N T BVR’s Content License 3Q 2020 S A M P L E C O N T E N T Thank you for subscribing to BVR’s Content License. Through this quarterly service, we are pleased to provide you with original and insightful articles from Business Valuation Update, BVLaw, BVWire, BVR blogs, and Economic Outlook Update. You can easily re-publish the content in a variety of ways— populate your website, publish an eNewsletter, and even generate material for your firm’s intranet. The Content License is simple to manage on your end, and you are free to use the BVR ...

Extreme Uncertainty: How Valuation Experts Should Respond to Today’s Volatility and Risk

In this town hall-style event, Michelle Gallagher, Gary Trugman, Stacy Collins, and Harold Martin talk through key impacts of COVID-19 on valuation issues. From cost of capital to family law to guideline companies, the impact on the inputs, approaches, and the business we value is profoundly felt. Experts who have weathered financial crises before are doing a yeoman’s job of keeping current with the ever-changing information. Send early questions and comments to questions@bvresources.com. Invite your ...

What Business Valuers Need to Know and What to Do if Audited by the IRS with 25 Golden Suggestions

The IRS has recently undertaken some major initiatives in business valuation. Many of these relate to estate and gift tax and examination functions in the “Small Business Self Employed” and the “Large Business and International” divisions associated with BV. Michael Gregory examines those initiatives and guides analysts through successful negotiations with the IRS. Subscribers will learn 25 “golden rules” to help in resolving issues with the IRS.

Valuing Assets For Estate and Gift Tax Purposes: It’s in the Eye of the Beholder

By John W. Prokey, Esq. A presentation from University of San Diego School of Law Business Valuation Conference: Summit on Discount for Lack of Marketability September 18, 2008 ...

Estate and Gift Tax, Business Valuation and the IRS—What’s Next and What you Need to Know

During this session Michael Gregory will discuss the impact on business valuation for estate and gift tax reporting purposes. Mike will explore the status of the IRS, what it intends to do, what it is likely to do, and the current stance on several technical issues. You'll also gain practical advice on how to avoid an IRS audit and recommendations for responding to an audit. You will hear real-world examples based on the experience of ...

The Long Arm of the Bankruptcy Court: Valuation in Fraudulent Transfer Matters

When a company files for bankruptcy, the first analysis is to determine what the company has and what the company owes as of the filing date. Next is a thorough analysis of what had been paid out of the company before the filing date to determine whether such payments can be clawed back into the estate for the benefit of creditors. Payments made within 90 days of the filing may automatically be considered preferential. Beyond ...

Raw Deal: Purchase Price Disputes

Throughout the negotiation process concerns regarding the representations of the buyer or seller or their accounting practices can have a significant impact on the agreed-upon price of a business. Regardless of the type or purpose of the transaction, these disputes provide both opportunity and peril for the business appraiser tasked with the assessment of their effect and magnitude. In Part 9 of BVR's Online Symposium on Litigation & Economic Damages, experts Jeff Litvak and Kenneth Mathieu ...

Insights and Intel on the Cannabis Industry

Join Ryan Cram and Ron Seigneur for a lively discussion of the current and emerging landscape for business valuation analysts and other professional advisors to the cannabis sector with a focus on the risks and rewards of being involved in the cannabis industry drawing on over 20 combined years of industry experience working marijuana and hemp/CBD clients throughout the country, both large and small. Explore the unique nuances associated with business and intellectual property appraisal ...

In re Trados Inc.

Court of Chancery finds the defendant directors proved “entire fairness” despite a management incentive plan and large liquidation preference that rendered the sales process unfair to common stockholders and left them with no proceeds; defendant expert’s ...

Everything You Always Wanted to Know About DLOM But Were Too Afraid to Ask

While the volume of materials presented and written on discounts for lack of marketability (DLOMs) seems unending, persistent questions remain for many appraisers in determining and applying these all-important adjustments. For example, while you may be asking yourself how the holding period affects DLOM, finding the answer will be more difficult than you'd imagine. In Everything You Wanted to Know About DLOM But Were Too Afraid to Ask, experts Kevin Yeanoplos, James Lurie, and Chris ...

A.C. v. J.O.

In divorce case, New York trial court prefers excess earnings over price-to-revenue method to value wife’s dental practice, because the former accounts for the business’s lack of tangible assets—a fact specific to professional offices in New York where re ...

In re Tesla Motors Stockholder Litig.

At issue was a 2016 acquisition of Solar City Corp. by Tesla. Some Tesla shareholders claimed that Musk caused Tesla to overpay for Solar through his alleged domination and control of Tesla’s board. The primary focus of the shareholders was that Solar was insolvent at the time of the acquisition. The court applied the “entire fairness” standard. The Court of Chancery found the acquisition to be “entirely fair.” The Delaware Supreme Court affirmed the Court of Chancery decision.

Leases Pieces—Digesting the New Accounting Standards and Business Valuation Impacts

The mandatory adoption of ASC 842 (Leases) poses several unique challenges for business valuation experts and other financial service providers alike. Listen in as experts from Adamy Valuation and BDO review the new standard, break down its accounting implications and presentation in GAAP financial statements, and identify methods that ensure these changes are properly addressed in a valuation context.

Advanced Workshop on Management Forecasts and Projections

There is no doubt that an accurate and reliable projection greatly aids a valuation for any purpose. Yet questions about management projections and forecasts have long posed challenges for appraisers: How can an appraiser verify the projections validity and accuracy? What is the best use for a projection or forecast once it's in hand? How can an appraiser best obtain projections? And, most importantly, what do you do when a projection or forecast is unreliable ...

Nonmarketable Investment Company Evaluation Method

The nonmarketable investment company evaluation (NICE) method seeks to determine the fair market value of equity interests in closely held investment entities, such as family limited partnerships (FLPs), "S" corporations, and limited liability companies (LLCs). As an income-based valuation approach, NICE avoids the discounts for lack of control and marketability found under the market approach, instead viewing these as investment risks that are embodied in the required rate of return of the subject interest. In the ...

Journal of Business Valuation 2020 Edition

From the CBV Institute ...

Newton Optical Supply, Inc. Sights & Sounds, Inc. & Vision, Inc. Valuation Report January 17, 2003

NEWTON OPTICAL SUPPLY, INC. SIGHTS AND SOUNDS, INC. AND VISION, INC. VALUATION REPORT JANUARY 17, 2003 A I C P A A r t i c l e BVR W h a t I t ’ s W o r t h An AICPA Sample Valuation Report Reprinted with permission by Business Valuation Resources, LLC Thank you for visiting BVResearch and downloading this article. This sample valuation report was excerpted from the book Understanding ...

BV Law Case Update

Join Jim Alerding and Jim Ewart, veteran valuators, and Drew Soshnick, family law attorney and experienced valuation expert, for a discussion of some of the most consequential recent valuation and financial litigation decisions. The three experts will present and discuss this selection of six to eight state and federal cases. The analysis of these cases, which the experts handpicked for their importance, will provide insight into current issues in the business valuation arena and discussion ...

In re Breitburn Energy Partners LP

Court finds debtor is hopelessly insolvent; court values two types of oil and gas assets under NAV and precedent transaction analyses, respectively, finding, in terms of NAV analysis, debtor’s expert is more credible on issues of pricing, forecasting, risking, and predicting costs.

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