AICPA Tips for Testifying Experts
Appraisers working on litigated disputes face special challenges. Several workshops at the recent AICPA conference in Nashville provided insights and survival tips that benefit both the seasoned financial expert witness and the upstart.
Valuation Basics and Beyond: Tackling Areas of Controversy
Patrice Leigh Ferguson and John E. Camp. Family Law Quarterly , Vol. 35, No. 2, Summer 2001. This article, which is part of a family law symposium on valuation issues, is divided into several ...
Identifying and Excluding Faulty Valuation Report Content and Testimony
George B. Hawkins Fair Value , Summer 2001, Volume X, Number 2 This article discusses challenging the admissibility of valuation expert reports and testimonies. The author lays the groundwo ...
IBA 2001 Conference Members share their wealth of knowledge
The Institute of Business Appraisers held its annual conference in Orlando, Florida May 8-11. The theme of the conference was "Share the Wealth," referring to the more seasoned business appraisal memb ...
Courts have great discretion in timing of Daubert determinations
At the American Bar Association Annual Meeting in New York, N.Y., from July 6-12, 2000, the Section of Litigation sponsored a seminar on business damages after Kumho Tire. This article is an excerpt from the written materials presented for that seminar.
ABA Annual Meeting highlights: Kumho & MDPs
The American Bar Association held the first half of its Annual Meeting in New York, New York July 6-12, 2000. The second half of the meeting was held in London July 15-20. Kumho Tire and multid ...
Multidisciplinary practice: It's not just a Big Five issue
The hot topic at the 1999 ABA Annual Meeting was the recommendation before the House of Delegates to allow multidisciplinary practice (MDP) between attorneys and other professionals.
Kumho broadens gatekeepers' criteria to evaluate experts
The 1993 Daubert decision, 509 U.S. 579 (1993), articulated the duty of the trial court to make a threshold determination of the reliability of expert testimony offered under FRE 702, and set fort ...
Business valuation professional standards provide criteria to evaluate expert reports
As Kumho Tire Co. v. Carmichael advises, the admissibility of expert testimony and evidence may depend upon the existence of "peer review and publication," "standards controlling" ...
1999 in review: What we learned in a busy year
My 30 th year in the business valuation profession ( see December 1999 BVU , p.1) was an active one in terms of development in the profession. Here are some of the highlights: l 1999 was o ...