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Benefit of the Bargain Economic Damages

With good reason, experts in economic damages focus on lost profit calculations in determining breach of contract claims and other litigation. Determining benefit of the bargain is encountered less often but is an important skill for valuation experts to know for litigation. Join Michael Pakter to learn the essential elements of determining benefit of the bargain damages.

Seven Techniques to Consider When Calculating Damages for Early-Stage Companies

Measuring lost profits damages for new or early-stage businesses can be a daunting task. Traditional damage analyses that rely on historical results are often meaningless since, by definition, startup companies usually lack a track record of operating results. Without an historical operating history for measuring lost profits, the damages expert walks a thin line between speculation and a reasoned analysis. Under most circumstances, to be admissible evidence, damage analyses require relevant and reliable factual bases. These legal and evidentiary requirements are often heightened when measuring damages for new businesses.

Innovation Ventures, L.L.C. v. Custom Nutrition Labs., L.L.C.

This case involves a consideration of motions by both the plaintiff and the defendant to exclude the testimony of the other party’s expert witness on the basis of Daubert and the Federal Rules of Evidence. The plaintiff’s expert offered testimony on how to calculate lost profits based on the plaintiff’s market share. The defendant’s expert offered testimony as to weaknesses in the plaintiff’s calculations and opinions on damages. The court denied both of these cross-motions.

The District Court Refuses to Throw Out Experts Under Daubert Motions, Citing Differences in Admissibility and Scrutiny Under Cross-Examination

This case involves a consideration of motions by both the plaintiff and the defendant to exclude the testimony of the other party’s expert witness on the basis of Daubert and the Federal Rules of Evidence. The plaintiff’s expert offered testimony on how to calculate lost profits based on the plaintiff’s market share. The defendant’s expert offered testimony as to weaknesses in the plaintiff’s calculations and opinions on damages. The court denied both of these cross-motions.

The Top Valuation and Damages Cases of 2020

Our pick of valuation-related court cases includes state and federal court decisions covering many areas of law that dealt with novel issues of law or, in some way, enhanced our understanding of valuation and damages issues as they arose in a litigation setting.

2020 Top Business Valuation and Damages Cases

Complicated as the year 2020 was, it was not boring. The past year offered a wealth of lawsuits dealing with business valuation and economic damages issues. The list below shows our Top 10.

Back to Basics for Lost Profit Damages Calculations Amid COVID-19

Does the pandemic have an impact on the measurement of future lost profits, particularly where the underlying breach occurred before the pandemic arose? This is an area of law that could change as courts begin to face disputes in the context of a COVID-19 world. In the meantime, this article gives a primer on calculating lost profits damages.

Global BVU News and Trends October 2020

Business valuation news from a global perspective.

D&P’s de Gray releases new financial damages guide for lost value calculations

Neil de Gray, a director in the Toronto office of Duff & Phelps, makes a strong argument for the use of business valuation professionals in any calculation of damages in his new guide The Financial Damages Model for Loss of Value, published late last month by Lexology.

Deviations From Historical Cash Flow and Their Implications to Effective Discount Rates for Lost Profits Analyses

The authors address the direct relationship between projected cash flows (that is, those being measured for risk) and discount rates in a lost profits analysis.

Damage Valuation in a Financial Advisor Termination Case

In a wrongful termination of a financial advisor, the damage calculation involves a determination of the value of the advisor’s book of business at the time of termination as well as consequential and any special damages.

Expert’s Damages Calculation Based on Extensive Experience in Field Is Reliable, Court Finds

Court admits survey evidence, finding expert’s methodology conformed to accepted principles in the field and noting that technical objections go toward weight; court also admits both parties’ damages experts, finding they had extensive experience in the field and were both qualified; questions as to reliability of method “can be explored at trial.”

Geiger v. Creative Impact Inc.

Court admits survey evidence, finding expert’s methodology conformed to accepted principles in the field and noting that technical objections go toward weight; court also admits both parties’ damages experts, finding they had extensive experience in the field and were both qualified; questions as to reliability of method “can be explored at trial.”

Best Practices – Thought Leadership in Valuation, Damages, and Transfer Price Analysis

March 2020 Hardcover

Robert F. Reilly, Robert P. Schweihs

Best Practicesincludes more than 1,200 pages of thought leadership on a wide range of topics, including the valuation of private company securities and intangible assets, valuation for property tax purposes, valuation for ESOPs, fair value measurement for financial accounting purposes, transfer price analysis, and economic damages measurement. Learn more >>

Court Finds Delayed Disclosure of Expert’s Complete Report ‘Substantially Justified’

Court denies defendants’ Rule 37 motion to exclude opposing expert’s report and testimony; court notes reason for expert report’s ...

Wright v. Old Gringo, Inc.

Court denies defendants’ Rule 37 motion to exclude opposing expert’s report and testimony; court notes reason for expert report’s lateness was defendants’ litigation strategy, including efforts to thwart production of financial information vital for valuation of company and damages calculation.

Lack of Valuation Credentials Does Not Disqualify Expert, but Failure to Perform Valuation Does, Court Finds

Court finds proposed expert testimony inadmissible under Rule 702 and Daubert where expert did not himself prepare the value determination, conceded any estimate of value by his firm was prepared for marketing purposes, and where damages model that expert testimony supported was fatally flawed.

Eurochem North America Corp. v. Ganske

Court finds proposed expert testimony inadmissible under Rule 702 and Daubert where expert did not himself prepare the value determination, conceded any estimate of value by his firm was prepared for marketing purposes, and where damages model that expert testimony supported was fatally flawed.

2019 Key Valuation and Damages Cases

A discussion of the court cases that have dominated the conversation in 2019 among financial experts by making law or influencing attitudes on key valuation issues.

2019 Key Business Valuation and Damages Cases

At the end of every year, BVLaw takes stock of valuation and damages cases that have dominated the conversation among financial experts by making law or influencing in some other way attitudes on key valuation issues. Here is our selection of 2019 cases by Sylvia Golden, Esq., BVR’s executive legal editor.

Lost profits claims fail to meet New York’s strict standard

Establishing lost profits under New York law can be difficult.

IceMOS Tech. Corp. v. Omron Corp.

In contract dispute, court denies defendant’s Daubert motions, finding plaintiff’s experts are qualified based on extensive experience in relevant industry; experts could provide testimony relevant to surviving lost development support costs claim and their testimony is not unreliable as of now.

Plaintiff’s Projections Fail to Meet New York Test for Lost Profits or Lost Business Value

A breach of contract case in which the plaintiff asked for various types of economic damages is noteworthy for the court s extended discussion of what the plaintiff must show under New York law to make a case for lost profits. The court explained that the hurdle was particularly high for a new business or a business trying to break into a new market considering the company s lack of a financial track record. Damages must be ...

IceMOS Tech. Corp. v. Omron Corp.

In contract dispute, court says claims for lost profits and lost business value fail because, for both, plaintiff is unable to determine damages with reasonable certainty; relying solely on projections of future performance, without any proof of profit, is not enough under New York law.

Plaintiff’s Projections Fail to Meet New York Test for Lost Profits or Lost Business Value

A breach of contract case in which the plaintiff asked for various types of economic damages is noteworthy for the court s extended discussion of what the plaintiff must show under New York law to make a case for lost profits. The court explained that the hurdle was particularly high for a new business or a business trying to break into a new market considering the company s lack of a financial track record. Damages must be ...

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