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A Method for Forecasting Property Impairment Resulting From Climate Change

This article adds to the discussion of the impact of environmental, social, and governance (ESG) impacts on the valuation of businesses with real estate as an integral part of their operations.

BV News and Trends May 2024

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

Takeaways from the NYSSCPA valuation conference

BVWire attended last week’s annual New York State Society of CPAs’ Business Valuation and Litigation Services Conference, and—as usual—it was an excellent event.

Tax rate slipup in dental practice valuation

In a North Dakota divorce case, both sides had expert valuations done on the husband’s dental practice.

Sneed v. Sneed

In this North Carolina appellate divorce case, the court affirmed the trial court decisions, including the determination of value of the husband’s law firm interest. The witness for the wife, who was originally a court-appointed expert, testified as to the value of the law practice and included his analysis of personal-versus-entity goodwill. Both courts included all goodwill in the marital estate as per North Carolina case law. The expert witness apparently submitted a calculation of value for his testimony.

North Carolina Court of Appeals Affirms Trial Court as to Inclusion of Personal Goodwill

In this North Carolina appellate divorce case, the court affirmed the trial court decisions, including the determination of value of the husband’s law firm interest. The witness for the wife, who was originally a court-appointed expert, testified as to the value of the law practice and included his analysis of personal-versus-entity goodwill. Both courts included all goodwill in the marital estate as per North Carolina case law. The expert witness apparently submitted a calculation of value for his testimony.

Key Points From Hitchner’s Annual BV Update

A recap of Jim Hitchner’s look at the major issues in BV over the past year, including long-term growth rates, the three-stage DCF, normalizing the risk-free rate, cost of capital, plagiarism, lack of liquidity on a 100% interest, and more.

Cammenga v. Cammenga

In this Michigan divorce action, the court of appeals remanded for a second time for the trial court to measure the husband’s tax loss carryforward in an appropriate manner, including an option to value the loss carryforward annually.

Appellate Court (Michigan) Orders a Second Remand to Value a Tax Loss Carryforward Correctly

In this Michigan divorce action, the court of appeals remanded for a second time for the trial court to measure the husband’s tax loss carryforward in an appropriate manner, including an option to value the loss carryforward annually.

Bergquist v. Bergquist

The appellate court (Indiana) found that the circuit court abused its discretion when valuing the wife’s business by not determining a value based on there being no evidence that would support such a value. The appellate court remanded the issue of the value of the business for determination based on evidence that would support it.

Indiana Appellate Court Remands to Revalue Wife’s Business Supported by the Evidence

The appellate court (Indiana) found that the circuit court abused its discretion when valuing the wife’s business by not determining a value based on there being no evidence that would support such a value. The appellate court remanded the issue of the value of the business for determination based on evidence that would support it.

Kemmett v. Kemmett

The North Dakota Supreme Court reviewed several issues regarding the district court’s valuation of and distribution of the marital estate, including the determination of the value of the husband’s dental practice. The district court accepted the higher value of the wife’s expert’s value of the dental practice, noting that the wife’s witness was more credible than the husband’s witness.

North Dakota Supreme Court Affirms Choice of Wife’s Expert’s Value of Dental Practice

The North Dakota Supreme Court reviewed several issues regarding the district court’s valuation of and distribution of the marital estate, including the determination of the value of the husband’s dental practice. The district court accepted the higher value of the wife’s expert’s value of the dental practice, noting that the wife’s witness was more credible than the husband’s witness.

SCOTUS struggles with COLI valuation case

Last week, the U.S. Supreme Court heard oral arguments in the Connelly case, which involves the question of how corporate-owned life insurance (COLI) designed to fund the redemption of a deceased shareholder’s stock impacts the fair market value of the subject company and the value of the decedent’s gross estate.

Court doesn’t appreciate active/passive analysis

An Alaska divorce case illustrates that the analysis of active and passive appreciation of a business during marriage continues to be a tricky one.

Tax Valuations Are the Main Profit Driver for BV Firms, Per BVR Survey

Valuations for income, estate, and gift tax purposes are the most profitable for business valuation firms, according to a BVR survey. These valuations leap-frogged over litigation services and valuations for transactions/M&A purposes, which topped the list in 2018.

BV News and Trends March 2024

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

Live today! SCOTUS arguments in the COLI valuation case

A live audio feed of oral arguments to the U.S. Supreme Court in the Connelly case will be broadcast today, March 27.

For a valuation via arbitration, final means final

In a California case, the company that owns the Woodlands grocery store chain decided to buy the condominiums it was renting for its San Francisco store.

COLI valuation case now on SCOTUS’ calendar

March 27 is the date the U.S. Supreme Court will hear arguments in the Connelly case, according to the court’s calendar.

Basic assumption drives valuers way apart

In an Illinois divorce case, different fundamental assumptions about the husband’s picture frame business yielded greatly disparate values from the two experts.

What Valuers Should Do While SCOTUS Mulls Connelly

Regardless of how the U.S. Supreme Court rules in the Connelly case, there are some steps valuers can take to better help their client business owners, many of whom could be sitting on ticking time bombs. The issue before SCOTUS is how does corporate-owned life insurance designed to fund the redemption of a deceased shareholder’s stock impact the fair market value of the subject company and the value of the decedent’s gross estate.

Hitchner’s annual review of need-to-know BV topics

Over 500 attendees listened to Jim Hitchner (Valuation Products and Services) do his annual review of recent need-to-know concepts, data, models, and methods in business valuation. Here are a few key points from the two-hour webinar.

Hardiman v. Woodlands Store, Inc.

This appeal in a California court involved a dispute over an appraisal of the plaintiffs’ 15% interest in a grocery store the defendant operated. The plaintiffs alleged that the award of the superior court was obtained by fraud and that the arbitrator prejudiced their rights. The appellate court found no basis for “disturbing” the appraisal-arbitration award.

Appellate Court (California) Declines to Set Aside Appraisal and Decision of Arbitrator

This appeal in a California court involved a dispute over an appraisal of the plaintiffs’ 15% interest in a grocery store the defendant operated. The plaintiffs alleged that the award of the superior court was obtained by fraud and that the arbitrator prejudiced their rights. The appellate court found no basis for “disturbing” the appraisal-arbitration award.

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