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Valuing Minority Interests in the UK Is ‘Especially Challenging’

Comments by Andrew Strickland, a consultant with Scrutton Bland in the UK, on transactions involving fractional interests in closely held companies. He also offers a summary of discounts from a sample of relatively recent cases.

Valuing minority interests in the United Kingdom is ‘especially challenging’

‘Valuing fractional interests in closely held companies is especially challenging,’ Andrew Strickland reports to BVWire—UK.

Manipulation of Valuation of Bequeathed Stock Sinks Charitable Contribution Claim

Tax Court says executor of estate in series of post-death measures changed the value and size of decedent’s stock donation and may not claim date-of-death value of assets not actually transferred to family foundation; court affirms estate tax deficiency.

Estate of Dieringer v. Commissioner

Tax Court says executor of estate in series of post-death measures changed the value and size of decedent’s stock donation and may not claim date-of-death value of assets not actually transferred to family foundation; court affirms estate tax deficiency.

May Court Disregard Shareholder Agreement in Judicial Buyout?

Appeals court finds in judicial buyout, district court properly updated stock price listed in shareholder agreement and could disregard experts’ market approach values, but it erred when it abandoned the contract’s terms as to the manner of the payment.

Piche v. Braaten

Appeals court finds in judicial buyout, district court properly updated stock price listed in shareholder agreement and could disregard experts’ market approach values, but it erred when it abandoned the contract’s terms as to the manner of the payment.

Summit Metals, Inc. v. Gray

Adversary Proceeding to rescind a transfer by The Chariot Group, Inc., a predecessor to Summit Metals, of its interest in its operating subsidiary, Energy Savings Products, Inc.

Controlling Stockholders Have No Duty to Share Control Premium Received

NCC Industries is a publicly traded Delaware corporation involved in the garment business.

Herzog, Heine, Geduld, Inc. v. NCC Industries

Plaintiffs alleged breach of fiduciary duty based on majority shareholders sale of stock at a control premium price, where public sale price dropped significantly thereafter.

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