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Appraisers Dodge ERISA but Not Malpractice Claims in Valuing ESOP

Court finds all ERISA claims against the company, ESOP plan fiduciaries, and appraisal firm for fraud and breach of fiduciary duty are barred by the statute of limitations, but permits state law negligence/malpractice claims to proceed against the apprais ...

Rebuttal Expert May Be Redundant in Offering Only a Critique

Court admits the “before and after” as well as the “yardstick” model developed by the plaintiff’s lost profits expert, leaving questions regarding the underlying assumptions and data for cross-examination at trial, but excludes the defendant’s rebuttal wi ...

Court Tries to Make ‘Heads or Tails’ of Discounts in Divorce

Appellate court affirms “sizeable” discounts for real estate development companies, including ones for bulk sale and carrying costs.

Enneking v. Schmidt Builders Supply Inc.

Court finds all ERISA claims against the company, ESOP plan fiduciaries, and appraisal firm for fraud and breach of fiduciary duty are barred by the statute of limitations, but permits state law negligence/malpractice claims to proceed against the apprais ...

B-K Cypress Log Homes v. Auto-Owners Insurance Company

Court admits the “before and after” as well as the “yardstick” model developed by the plaintiff’s lost profits expert, leaving questions regarding the underlying assumptions and data for cross-examination at trial, but excludes the defendant’s rebuttal wi ...

Fair Value Standard in Massachusetts Precludes Any Discounts in Divorce

Massachusetts Court of Appeals confirms that the fair value standard in divorce cases precludes application of any discount, either for lack of marketability or lack of control, for any closely held company, even highly restricted shares in family owned b ...

Barth v. Barth

Appellate court affirms “sizeable” discounts for real estate development companies, including ones for bulk sale and carrying costs.

Caveney v. Caveney

Massachusetts Court of Appeals confirms that the fair value standard in divorce cases precludes application of any discount, either for lack of marketability or lack of control, for any closely held company, even highly restricted shares in family owned b ...

Divorce Court Says SSVS-1 Is Instructive But Not Binding

Divorce court finds AICPA BV standards (SSVS-1) instructive but not binding on valuation of goodwill.

Teams of Experts Help Court and Creditors Value Huge, Bankrupt Homebuilder

Bankruptcy court voids over $600 million in transfers to subsidiaries of bankrupt homebuilders based on teams of expert testimony regarding solvency opinions and lack of reasonably equivalent value.

In re Marriage of Devries

Divorce court finds AICPA BV standards (SSVS-1) instructive but not binding on valuation of goodwill.

In re TOUSA, Inc.

Bankruptcy court voids over $600 million in transfers to subsidiaries of bankrupt homebuilders based on teams of expert testimony regarding solvency opinions and lack of reasonably equivalent value.

Court-Appointed Expert Appeals a Second Time for Malpractice Immunity

Supreme Court of Minnesota reverses lower court’s opinion and extends quasi-judicial immunity to neutral experts appointed under Rule 706 of the applicable rules of evidence.

Peterka v. Dennis (II)

Supreme Court of Minnesota reverses lower court’s opinion and extends quasi-judicial immunity to neutral experts appointed under Rule 706 of the applicable rules of evidence.

Fair Value of Real Estate Company Must Include Marketplace Cost and Risks

Court determines fair value of real estate development company using net asset approach.

Marsh v. Billington Farms, LLC

Court determines fair value of real estate development company using net asset approach.

In re the Marriage of Divin

Steven, who was born in 1968, and Sharon, who was born in 1960, were married in 1991. Two children, Mitchell and Kylie, were born during the marriage. The parties met while both were working at Millard Refrigerated Services. Other than a $10,000 retiremen ...

Wesley B. Binder v. Tamatha E. Thorne-Binder

The Missouri Court of Appeals, Western District, affirmed a lower court’s valuation of a business’s intangible asset. The valuation was based on the testimony of a spouse, who was involved in the business as it accountant. Further, the other spouse’s plea ...

Business’s Intangible Value Based on Involved Spouse’s Testimony

The Missouri Court of Appeals, Western District, affirmed a lower court’s valuation of a business’s intangible asset. The valuation was based on the testimony of a spouse, who was involved in the business as it accountant. Further, the other spouse’s plea ...

City of Santa Clarita v. NTS Technical Systems

The California Court of Appeals, Second District concluded, based on the testimony of a financial expert, that the owner of condemned property suffered no loss to its goodwill as a result of a partial taking of property used as a munitions testing facilit ...

Financial Analysis Shows Loss of Revenue Not Linked to Partial Quick Take of Munitions Testing Property

The California Court of Appeals, 2nd District, concluded, based on the testimony of a financial expert, that the owner of condemned property suffered no loss to its goodwill as a result of a partial taking of property used as a munitions testing facility.

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

The U.S. Court of Appeals for the Fifth Circuit affirmed the Tax Court’s determination of reasonable and deductible compensation for an owner of a Louisiana mobile home dealership. The compensation was calculated using RMA data for compensation to gross s ...

Goodwill Not Automatic in Commercial Business

The trial court concluded, on the basis of the expert testimony of Bobby Lester, that husband’s construction company had no value.

Soileau v. Soileau

Goodwill can not be included for a professional corporation, husband's expert included no goodwill value, burden of proof was on wife to contest, but did not do so at trial. Ruling affirmed.

State Contracting & Engineering Corp. v. Condotte America, Inc.

The U.S. Court of Appeals for the Federal Circuit affirmed a lower court’s award of reasonable royalties in this method patent infringement case. It found that the plaintiff’s expert properly relied on the actual terms of the Florida Department of Transpo ...

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