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In Demutualization, IPO Share Price Guides Cost Basis Determination

In insurance demutualization, federal court declines to apply “open transaction doctrine” or adopt IRS’s zero cost basis approach; it finds the IPO price of the shares the taxpayers received under demutualization was “the first valuation of what Plaintiff ...

Dorrance v. U.S.

In insurance demutualization, federal court declines to apply “open transaction doctrine” or adopt IRS’s zero cost basis approach; it finds the IPO price of the shares the taxpayers received under demutualization was “the first valuation of what Plaintiff ...

Atypical Life Insurance Firm Proves a ‘Sticky Wicket’ for Experts, Court

California approves excess earnings and “formula” approach to valuing atypical life insurance firm, based on industry compensation and revenue data.

In re Marriage of Hashemian

California approves excess earnings and “formula” approach to valuing atypical life insurance firm, based on industry compensation and revenue data.

Federal Court Issues New Rule for Valuing Stock in Insurance Demutualization

Federal Claims Court rules against long-standing IRS position that stock in insurance company demutualization has a cost basis of zero value.

Fisher v. U.S.

Federal Claims Court rules against long-standing IRS position that stock in insurance company demutualization has a cost-basis of zero value.

Delaware Chancery Rejects DCF Analysis in Insurance Company Appraisal

Delaware Chancery Court favors “shared synergies” and actuarial analysis in the fair value appraisal of an insurance conglomerate’s merger.

Highfields Capital, Ltd. v. AXA Financial, Inc.

Delaware Chancery Court favors “shared synergies” and actuarial analysis in the fair value appraisal of an insurance conglomerate’s merger.

Waton v. Waton

Husband failed to value the business before marriage in the context of an antenuptial agreement. The court held this did not void the agreement.

Two-year restrictive contract disregarded

The issue in this marital dissolution was the value of husband’s Allstate insurance agency.

Alpha v. Alpha

The issue in this marital dissolution was the value of husband’s Allstate insurance agency.

Waton v. Waton

Husband failed to value the business before marriage in the context of an antenuptial agreement. The court held this did not void the agreement.

LifeWise Master Funding, et al. v. Telebank

The U.S. Court of Appeals for the Tenth Circuit affirmed a district court’s decision excluding a lost profits estimate, computed using a regression analysis, under Fed. R. Evid. 702.

M Life Ins. Co. v. Sapers & Wallack

One issue in this case was the marketability discounts allowed to corporate stock due to minority status.

No Minority Discount in Colorado; Marketability Discount on Case-by-Case Basis

Respondent was a Class A shareholder of petitioner.

Unusual Corporate Structure and Valuation Discounts Considered

The Colorado Court of Appeals considered various aspects of the valuation in this dissenting shareholder action.

Breach of Directors' Fiduciary Duty Gains Dissenters Expanded Remedy

The court in this case concluded that "the sole purpose of eliminating the minority stockholders" did not constitute a "proper business purpose" for a squeeze-out merger.

M&W, Inc. v. Pacific Guardian Life Insurance Co.

The Decision Previously Reported at this Citation has been Depublished and Withdrawn at the Request of the Court Order of Depublication Reported at: 1998 Haw. LEXIS 340.

Court Criticizes Experts on Both Sides of Gift Tax Case

The issue is the fair market value of minority shares of a privately held life insurance company.

Rabenhorst v. Commissioner

At issue is the fair market value of stock which petitioners gave to their children.

Doris F. and Alvin P. Rabenhorst, Sr. v. CIR

The Tax Court valued minority interests in a closely held firm. It considered a pre-valuation date redemption and an appraisal performed using the public company guideline method. The redemption was probative even though it was an interfamily redemption ...

Court Gives Consideration to Intrafamily Redemption Value

The Tax Court valued minority interests in a closely held firm. It considered a pre-valuation date redemption and an appraisal performed using the public company guideline method. The redemption was probative even though it was an interfamily redemption ...

In re Marriage of Graff

At issue was the value of husband's insurance agency.

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