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Parties’ agreement complicates spousal support calculation in S corp context

Instead of facilitating a resolution, a separation agreement between the divorcing spouses led to a protracted lawsuit.

DOL appellate brief pushes back in Vinoskey ESOP litigation

Neither side is letting up in the contentious Vinoskey ESOP litigation that has now moved to the 4th Circuit U.S. Court of Appeals.

Assume every valuation will be challenged

“As appraisers, our reputation is our single most valuable asset ...

In tax refund case, expert identifies only viable method to value stock in ‘severely distressed’ private company

The taxpayer sued the federal government for a refund, arguing she had overpaid income taxes on stock she had received as part of settling a lawsuit against her former employer.

Sink or Swim: The New World of Virtual Testimony

Most people do not realize how different it is appearing in court through virtual technology compared to being there in person. Fortunately, some attorneys and valuation experts have gone through this experience and they share their advice on how to make the best of it.

BVU News and Trends November 2020

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

Global BVU News and Trends November 2020

Business valuation news from a global perspective.

COVID-19 to Trigger More Requests for ‘Risky’ Calculation Reports, Expert Says

It’s a settled matter about whether calculation reports “can” be used, but “should” they be used is another issue. Veteran valuation expert Kevin Yeanoplos (Brueggeman and Johnson Yeanoplos PC) explores this concern in a session at the recent BVFLS conference sponsored by the Virginia Society of CPAs (VSCPA).

10 Signs of Trouble with a Valuation Expert

It’s always very informative and helpful to listen to judges talk about the valuation cases they hear. At its annual conferences, NACVA regularly presents sessions with judges. At its Business Valuation and Financial Litigation Super Conference in June, a session included a panel of four judges and one moderator. The panelists shared their views of when they detect potential problems with appraisers when they are on the witness stand.

Sufficiently Comparable License Obviates Further Apportionment for Reasonable Royalty

Federal Circuit affirms plaintiff’s damages theory that relies on sufficiently comparable license to calculate reasonable royalty; court says there is an assumption that apportionment was built into negotiations for comparable license, obviating need for further apportionment in instant case.

Vectura v. GlaxoSmithKline LLC

Federal Circuit affirms plaintiff’s damages theory that relies on sufficiently comparable license to calculate reasonable royalty; court says there is an assumption that apportionment was built into negotiations for comparable license, obviating need for further apportionment in instant case.

Solvency opinion based on management projections faces Daubert challenge

In a bankruptcy-cum-Daubert case that turned on solvency, a court recently rejected both parties’ claims that the opposing financial expert testimony was inadmissible.

Finkel v. Palm Park, Inc.

In LLC member dispute, court faces “conundrum” where fair value buyout seeks to avoid LLC’s dissolution and court leans on expert’s FMV valuation using net asset value approach premised on “orderly liquidation”; court notes FMV is based on hypothetical actors and transaction, not specific parties.

Court’s Fair Value Determination Leans Heavily on Expert’s Fair Market Valuation Premised on Liquidation

In LLC member dispute, court faces “conundrum” where fair value buyout seeks to avoid LLC’s dissolution and court leans on expert’s FMV valuation using net asset value approach premised on “orderly liquidation”; court notes FMV is based on hypothetical actors and transaction, not specific parties.

The Expert Witness Process: Tips for Valuation Practitioners

The author developed and taught the AICPA course in expert witnessing, and he shares his advice for the entire process, from securing the engagement to cross-examination.

From the Bench: 10 Warning Signals of Trouble With a Valuation Expert

It’s always very informative and helpful to listen to judges talk about the valuation cases they hear. At NACVA’s recent Business Valuation and Financial Litigation Super Conference, a panel of judges did just that—and they shared their views of when they detect potential problems with appraisers when they are on the witness stand.

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.

Lucero v. United States

In tax case, court approves refund, finding value of unlisted stock in distressed closely held company that taxpayer received as part of a settlement was less than stated in settlement agreement; taxpayer’s expert showed market value approach was only suitable method to calculate fair market value.

Court Adopts Taxpayer Expert’s Method to Value Unlisted Stock of ‘Severely Distressed’ Company

In tax case, court approves refund, finding value of unlisted stock in distressed closely held company that taxpayer received as part of a settlement was less than stated in settlement agreement; taxpayer’s expert showed market value approach was only suitable method to calculate fair market value.

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.

ASA, supporting Vinoskey ESOP appeal, aims to correct BV ‘misstatements’

The ASA recently filed an amicus brief in support of the Vinoskey appeal, in which it claims the district court, in ruling against the ESOP trustee and the owner and selling shareholder, Adam Vinoskey, made numerous valuation-related misstatements that required correction.

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.

A.A. v. B.A.

In valuing owner’s financial advisory business organized as sole proprietorship, court rejects idea that prior case law on goodwill in solely owned business precludes assigning goodwill to business; court says commissions earned during marriage but received post-separation or post-divorce are marital.

Delaware Court Revisits Issue of Goodwill in Sole Proprietorship

In valuing owner’s financial advisory business organized as sole proprietorship, court rejects idea that prior case law on goodwill in solely owned business precludes assigning goodwill to business; court says commissions earned during marriage but received post-separation or post-divorce are marital.

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