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Stowe v. Stowe

In divorce case, appeals court overturns trial court’s valuation for an independent insurance agency; the trial court, without analysis, accepted there was goodwill and adopted expert’s calculation of goodwill using multiple “derived from a non-analogous source applying un-adjusted factors.”

Expert’s Goodwill Calculation Based on Rule of Thumb Sinks Under Appellate Scrutiny

In divorce case, appeals court overturns trial court’s valuation for an independent insurance agency; the trial court, without analysis, accepted there was goodwill and adopted expert’s calculation of goodwill using multiple “derived from a non-analogous source applying un-adjusted factors.”

Trial Court’s Stock Valuation Contravenes Agreement’s Buyout Provisions

In shareholder dispute over minority owner’s stock buyout, appeals court finds trial court’s sole reliance on five-year-old valuation and its rejection of appraiser’s recent valuation violates parties’ shareholder agreement and requires revaluation.

R. Kashmiry & Assocs. v. Ellis

In shareholder dispute over minority owner’s stock buyout, appeals court finds trial court’s sole reliance on five-year-old valuation and its rejection of appraiser’s recent valuation violates parties’ shareholder agreement and requires revaluation.

Solvency Determination Turns on Income Recognition Analysis

Court credits trustee expert’s analysis of debtor’s balance sheet, finding the expert showed debtor’s practice of immediate recognition of initial franchise fees as revenue violated GAAP and debtor was continuously insolvent; transfers are avoidable.

Solvency Determination Turns on Income Recognition Analysis

Court credits trustee expert’s analysis of debtor’s balance sheet, finding the expert showed debtor’s practice of immediate recognition of initial franchise fees as revenue violated GAAP and debtor was continuously insolvent; transfers are avoidable.

Redmond v. NCMIC Fin. Corp. (In re Brooke Corp.)

Court credits trustee expert’s analysis of debtor’s balance sheet, finding the expert showed debtor’s practice of immediate recognition of initial franchise fees as revenue violated GAAP and debtor was continuously insolvent; transfers are avoidable.

Expert’s Failure to Adhere to Objective Standard Spoils Analysis

Court excludes lost profits analysis under Daubert where expert calculates value of plaintiff’s book of business without documenting comparables, verifying plaintiff’s claims as to number of lost clients, and employing objective work-life expectancy data.

Russell v. Allianze Life Ins. Co. of N.A.

Court excludes lost profits analysis under Daubert where expert calculates value of plaintiff’s book of business without documenting comparables, verifying plaintiff’s claims as to number of lost clients, and employing objective work-life expectancy data.

Court Rejects Expert’s ‘Irrelevant’ Theory of Damages

Fifth Circuit vacates lost profits award because expert’s calculation was based on all clients who left plaintiffs after the defendants’ breach of non-compete agreements, rather than those who followed the defendants to their new place of employment; the ...

Gallagher & Co. v. Babcock

Fifth Circuit vacates lost profits award because expert’s calculation was based on all clients who left plaintiffs after the defendants’ breach of non-compete agreements, rather than those who followed the defendants to their new place of employment; the ...

NY Statutory Fair Value Includes Discounts Only for Less Than 50% Interest

New York court determines statutory fair value and buy-out price for insurance agency based on credible expert valuation, but excluding any marketability discount for a 50% interest.

In the Matter of Zulkofske

: New York court determines statutory fair value and buy-out price for insurance agency based on credible expert valuation, but excluding any marketability discount for a 50% interest.

It’s Critical to Apply Correct Measure of Lost Business Value

District court reverses $3.5 million award for lost business value due to expert’s use of incorrect measure of damages (income approach), and because owner’s attempt to cure by testifying as to market value was unfair surprise and speculative.

Fidelity Warranty Services, Inc. v. Firstate Insurance Holdings, Inc.

District court reverses $3.5 million award for lost business value due to expert’s use of incorrect measure of damages (income approach), and because owner’s attempt to cure by testifying as to market value was unfair surprise and speculative.

Pennsylvania Requires Divorce Courts to Consider Tax Affecting a Business

Pennsylvania statute requires family courts to consider tax and other cost ramifications associated with each asset to be divided in divorce.

Balicki v. Balicki

Pennsylvania statute requires family courts to consider tax and other cost ramifications associated with each asset to be divided in divorce.

Textbook Case of Proving Lost Future Profits Based on Past Finances of the Business

Court confirms expert lost profit damages of $21.1 million based on careful calculation of earnout payments under breached sale and employment agreement.

In re Texans CUSO Insurance Group

Court confirms expert lost profit damages of $21.1 million based on careful calculation of earnout payments under breached sale and employment agreement.

Expert’s Independence and Objectivity at Stake

Divorce court finds husband’s expert lacks independence and credibility when ignoring a contract in insurance company valuation.

Herbrand v. Herbrand

Divorce court finds husband’s expert lacks independence and credibility when ignoring a contract in insurance company valuation.

Insurance Agency Value Turns on Renewals, Contingent Liability, and Control Discount

Insurance agency valuation turns on renewal rate, discounts, distributions, and contingent liabilities.

Goodwill, Appraiser Preparedness Take Center Stage in Valuation of Insurance Agency

While the debate and jurisdictional divide of whether personal goodwill, enterprise goodwill or both should be subject to division in divorce cases, Louisiana places itself firmly in one camp with this latest decision to focus on the distinction. Experts differ substantially on goodwillAfter 35 years of marriage, the Stathams filed for divorce. The main issue in dispute was the value of the husband s business, an established insurance brokerage company. Both parties presented expert valuation testimony at ...

Hancock v. Hancock

Insurance agency valuation turns on renewal rate, discounts, distributions, and contingent liabilities.

Statham v. Statham

State statute provides guidance on whether goodwill value is treated as marital property; court questions expert's thoroughness.

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