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Adjusting Appraisals, Court Estimates ESOP Target’s Value

After determining defendants breached fiduciary ERISA duties in ESOP transaction, the federal court adjusts two nearly contemporaneous valuations of the target company to arrive at a “reasonable estimate” of the target’s fair market value ...

Chesemore v. Alliance Holdings, Inc. (II)

After determining defendants breached fiduciary ERISA duties in ESOP transaction, the federal court adjusts two nearly contemporaneous valuations of the target company to arrive at a “reasonable estimate” of the target’s fair market value and the plaintif ...

Interdisciplinary Appraisal Cannot Prevent Incomplete Valuation

In valuing husband’s partnership interest in rental-storage business, trial court could consider income-capitalization or cost approach and adopt valuation that included non-controlling (minority) interest discount of 33% based on real estate appraiser’s ...

Pappas v. Pappas

In valuing husband’s partnership interest in rental-storage business, trial court could consider income capitalization or cost approach and adopt valuation that included non-controlling (minority) interest discount of 33% based on real estate appraiser’s ...

Management Buyout Fraught With Flawed ESOP Valuations

Federal district court makes extensive finding regarding breaches of fiduciary duties for ESOP trustees that caused company to enter heavily leveraged buyout despite falling forecasts and flawed valuations marred by manager conflicts of interest.

Chesemore v. Alliance Holdings, Inc. (I)

: Federal district court makes extensive finding regarding breaches of fiduciary duties for ESOP trustees that caused company to enter heavily leveraged buyout despite falling forecasts and flawed valuations marred by manager conflicts of interest.

Signature Distribution Services, Inc. v. James E. Wright, et al.

The North Carolina Court of Appeals affirmed a lost profits award.

George M. Unruh v. Leanna L. Unruh

The Kansas Court of Appeals determined that the amount of Subchapter S distributions that should be included in the husband’s income for child support purposes was limited to the amount of earnings actually received less the income taxes due on the share ...

Subchapter S Earnings Available for Child Support Considered

The Kansas Court of Appeals determined that the amount of Subchapter S distributions that should be included in the husband’s income for child support purposes was limited to the amount of earnings actually received less the income taxes due on the share ...

Arnold D. Waller v. American International Distribution Corporation, et al.

The Vermont Supreme Court affirmed the lower court valuation of a company using the discounted future earning method in a oppressed shareholder action. The Supreme Court further affirmed the lower court's normalization of the company's earnings and the r ...

Minority Discount Inapplicable Where Majority Oppression Evidenced

The Vermont Supreme Court affirmed the lower court valuation of a company using the discounted future earning method in a oppressed shareholder action.

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