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BVU News and Trends November 2020

A monthly roundup of key developments of interest to business valuation experts.

BVU News and Trends October 2020

A monthly roundup of key developments of interest to business valuation experts.

Global BVU News and Trends October 2020

Business valuation news from a global perspective.

Court of Chancery sanctions use of asset approach in complex appraisal case

A low-profile appraisal case in front of the Delaware Court of Chancery raised important valuation questions, including how the court should determine the fair value of a nonoperating entity and how it should deal with the value of claims both parties brought on behalf of the company prior to the contested merger.

Key Tennessee appeals court ruling finds tax affecting ‘relevant’ to fair value buyout

In a Tennessee buyout dispute involving a limited liability corporation organized as an S corporation, the parties disagreed over whether it was appropriate to tax affect in calculating the fair value of the terminated member’s interest.

Comments wanted on third draft of 2022-23 USPAP

The third exposure draft of proposed changes to the 2022-23 edition of USPAP is available for review if you click here.

How to value a business and settle a divorce during COVID-19; divorce professionals share tips

How do you resolve a divorce case during COVID-19, when many businesses in all kinds of industries are coping with significant losses and continuing uncertainty over future performance? This was the topic of an excellent panel discussion that was part of the recent virtual AAML/BVR divorce conference.

BVU News and Trends September 2020

A monthly roundup of key developments of interest to business valuation experts.

New edition released of the BV in Divorce Compendium

The most current summary and analysis of U.S. legal decisions involving business valuation and divorce is in the just-released fifth edition of BVR’s Business Valuation in Divorce Case Law Compendium.

Tips on how to help settle a divorce during COVID-19

How do you resolve a divorce case during COVID-19, when many businesses in all kinds of industries are coping with significant losses and continuing uncertainty over future performance?

Dietrich updates his landmark briefing on COVID-19

An important part of understanding the impact of COVID-19 on business value is understanding the virus itself.

Case Studies in Contingent Consideration

A significant component of the transaction price in an M&A or buyout transaction often consists of proceeds that are “contingent” upon the target company’s achievement of certain performance targets after the closing has taken place. From the perspective of the seller, “contingent consideration” represents the right to receive additional assets or equity interests from the buyer (earnout), or the obligation to return part of the proceeds from the transactions (clawback) if specified future events occur ...

New guide to pathology compensation arrangements

HealthCare Appraisers has released its Comprehensive Guide to Pathology Arrangements, which provides an overview of key concepts and terminology used in pathology as well as a more in-depth description of the most common pathology service arrangements.

Deadline looms for applications for TAF BV panel

Completed applications are due by September 11 from volunteers to serve on the Business Valuation Resource Panel (BVRP) of The Appraisal Foundation (TAF).

Understanding the Science of COVID-19 Is Key to Assessing Valuation Impacts

For the economy to recover, the origin, transmission, and “hot spots” related to the coronavirus have to be understood. Much of the economy is highly localized, so the nightmare of the spreading virus will impact future cash flow of the smaller businesses most valuation experts work with. This is an excerpt from the new “BVR Briefing: The Real Story of COVID-19 for Valuation and Litigation Experts.”

BVU News and Trends August 2020

A monthly roundup of key developments of interest to business valuation experts.

Flaws in North Carolina Court’s Appraisal of Reynolds American

The wrong valuation date, a faulty reliance on other cases and the disregard of projections highlight the court’s opinion in a shareholder dissent case involving two tobacco giants.

In a crunch, court adopts company’s DCF model as fair value indicator

In a statutory appraisal action prompted by the 2016 buyout of minority shareholders by the controller of a private company, the Delaware Court of Chancery recently found there was no meaningful market-based evidence of fair value and neither expert opinion, based on standard valuation methods, was “wholly reliable.”

TAF seeks members for BV panel

The Appraisal Foundation (TAF) is accepting applications from volunteers to serve on its Business Valuation Resource Panel (BVRP).

Advising clients on the meaning of ‘fair value’

The phrase ‘fair value’ continues to bedevil the high courts and create very different expectations when parties are forced to figure out what to pay when buying and selling.

ESOP litigants play by their own valuation rules, speakers say

Imagine if you were playing on a baseball team and the opposing players argue that you are violating the rules of soccer.

Appeal in Lee ESOP case dismissed; ESOP class action also close to resolution

The last few weeks have seen the end of two ESOP litigations that have drawn a lot of attention from the ESOP community.

Henley Mining v. Parton

In statutory appraisal case, court denies summary judgment motion arguing opposing expert’s valuation fails to meet legal definition of fair value, i.e., “the value of the company as a whole and as a going concern”; court says controlling case law does not preclude use of net asset value method.

Fair Value Standard Does Not Preclude Use of Net Asset Approach, Court Affirms

In statutory appraisal case, court denies summary judgment motion arguing opposing expert’s valuation fails to meet legal definition of fair value, i.e., “the value of the company as a whole and as a going concern”; court says controlling case law does not preclude use of net asset value method.

ASB public meeting on USPAP July 31

The Appraisal Foundation’s Appraisal Standards Board (ASB) will hold a public meeting via Zoom to discuss the second exposure draft of proposed changes to the 2022-2023 USPAP on July 31, at 1:00 p.m. EST/10:00 a.m. PST.

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