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LIVE from NACVA: Have the familiar "levels of value" changed?

Control premia and discounts with Trugman, Trevino, and Jefferies

Where do I find discounts to NAV for closed end funds?

ASARCO v. Americas Mining Corp. (II)

Federal district court considers whether control premium can be an element of damages in fraudulent transfer/breach of fiduciary duties in bankruptcy case.

ASARCO v. Americas Mining Corp. (I)

Fraudulent transfer claims in bankruptcy turn on multi-million dollar valuation of controlling interest in foreign mining company.

Estate of Cyril Magnin v. Commissioner (II)

*This Memorandum Opinion supplements our Memorandum Opinion in Estate of Magnin v. Commissioner, T.C. Memo. 1996-25, revd. and remanded 184 F.3d 1074 (9th Cir. 1999). T.C. Memo. 2001-31 UNITED STATES TAX COURT ESTATE OF CYRIL I. MAGNIN, DECEASED, DONALD ISAAC MAGNIN, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent* Docket No. 24883-92. Filed February 12, 2001. Stuart S. Lipton, Frederick J. Adam, Jerome B. Falk, Jr., Douglas A. Winthrop, and Denise M. Riley, for ...

Yet Again, Delaware Looks to DCF in Appraisal Action

PNC Financial Services Group Inc. (PNC), the parent of PFPC Holding Corp. (Holding), had planned to take Holding’s subsidiary, PFPC Worldwide Inc. (PFPC), public via an initial public offering (IPO), but the opportunity did not arise.

Valuation Upheld Against Party That Fails to Use Independent Valuation Sources

Verizon Inc. had offered to buy MCHC’s majority holder, Palmer Wireless Holdings (Palmer), if Verizon’s initial public offering was successful and if Palmer could acquire 100% of the stock in all of the companies it held.

Control Premium Not Needed for DCF Analysis Using Gordon Growth Model

One of the issues was whether the board’s financial advisor, Credit Suisse First Boston (First Boston), correctly excluded a control premium in its assessment of the company’s value and, thus, whether the board failed to reasonably consider the value of all relevant alternatives.

Andaloro v. PFPC Worldwide, Inc.

PNC Financial Services Group, Inc. (PNC), the parent of PFPC Holding Corp. (Holding), had planned to take Holding's subsidiary, PFPC Worldwide, Inc. (PFPC), public via an initial public offering (IPO), but the opportunity did not arise.

Montgomery Cellular Holding Co., Inc. v. Dobler

Verizon Inc. had offered to buy MCHC’s majority holder, Palmer Wireless Holdings (Palmer), if Verizon’s initial public offering was successful and if Palmer could acquire 100% of the stock in all of the companies it held.

In re Toys “R” Us, Inc., Shareholder Litigation

One of the issues was whether the board’s financial advisor, Credit Suisse First Boston (First Boston), correctly excluded a control premium in its assessment of the company’s value, and, thus, whether the board failed to reasonably consider the value of ...

Matthews critiques Mercer's Simplot case review

In his review of Estate of Richard R. Simplot v. Commissioner , 112 T.C. No. 13 (1999), Chris Mercer missed the principal point of the decision. The key issue was whether the premium for v ...

Expert dubbed "unpersuasive" rebuts Judge Laro's rejection

I have reviewed the write up of Estate of Kaufman in the May issue of your newsletter, and I am very concerned that it unfairly portrays me as having not done a credible valuation because it takes Judge Laro's criticisms of my report at face value.

Valuation 'Experts' Excluded as Unreliable Based on Numerous Errors in Methodology and Inability to Explain Conclusions

In this bankruptcy adversary proceeding, the trustees as plaintiffs sought to prove that the defendants—Bairnco Corp., Keene Corp., and the individual managers of the companies—had engaged in a series of fraudulent conveyances among subsidiaries to protect assets from the reach of asbestos claimants.

Lippe v. Bairnco Corp. (I)

In this bankruptcy adversary proceeding, the trustees as plaintiffs sought to prove that the defendants—Bairnco Corp., Keene Corp., and the individual managers of the companies—had engaged in a series of fraudulent conveyances among subsidiaries to protect assets from the reach of asbestos claimants.

How to use the Valuation Advisors database: A hypothetical example

By Brian K. Pearson * We at Business Valuation Resources are proud to be selected as the distributor for yet another valuable resource to help business appraisers in quantifying marke ...

Market data for M&A

How to Use Transactional Databases for M&A , Shannon P. Pratt, The Journal of Corporate Accounting & Finance , March/April 2002, pp. 71-79. In M&A, it is helpful to compare th ...

Valuation multiples and control premiums down in 4th quarter 2001

With five valuation multiples plus control premiums for almost 3,000 transactions spread over 16 quarters now in the Mergerstat/Shannon Pratt's Control Premium Study™ (CPS ), it becomes quite inter ...

Mergerstat / Shannon Pratt's Control Premium Study™ and Mergerstat® Review are two distinct services

One of the questions I am asked frequently is, What is the difference between Mergerstat/Shannon Pratt's Control Premium Study ™ ( Control Premium Study ) and Mergerstat® Review? This column addres ...

2001 in review: BVU and J&L combine; active year in court

Databases proliferate; seven new BV books; market multiples drop As a result of subscribers' feedback from focus groups and reader surveys in 2001, we have decided to combine Judges & Lawyer ...

From experts in valuation in each of nine industry groups to a takeoff on Survivor, AICPA BV Conference offers variety

The 2001 AICPA Business Valuation Conference held at the Venetian in Las Vegas December 2-4 was attended by 840 people (by the way, the Venetian served the best conference food that I've ever experienced).

More evidence that small company stocks have additional risks

This column provides further evidence that the "size effect" is real. That is, smaller companies are , on average, riskier and therefore investors do require higher expected returns to invest in th ...

Control Premium Study shows decline in market multiples

Mergerstat/Shannon Pratt's Control Premium Study™ , published by Mergerstat, LP, 2001. Distributed by Business Valuation Resources, LLC, 7412 SW Beaverton-Hillsdale Hwy., Suite 106, Portland, OR ...

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