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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 >>

Pre-IPO Revival: Up your DLOM Game in 2020

Pre-IPO data are very useful for valuators. Join Brian Pearson, creator of the Valuation Advisors Lack of Marketability Discount Study, to learn how to calculate discounts using different types of data (stock, options, and convertible preferred stock) and learn why the abundance of pre-IPO data is useful versus smaller samples of discount data. Brian will lead a discussion of prior criticisms of some sources of data and address those criticisms as they pertain to Valuation ...

High Court Dissent Rebukes Chancery’s Analysis in Option Valuation Case

In medical company valuation case, high court affirms award to option holders based on deference owed to trial court’s findings of historical fact; dissent says Chancery’s dismissal ...

Cdx Holdings, Inc. v. Fox (Fox II)

In medical company valuation case, high court affirms award to option holders based on deference owed to trial court’s findings of historical fact; dissent says Chancery’s dismissal of board members’ valuation testimony evinces Chancery’s hindsight bias.

High Court Dissent Rebukes Chancery’s Analysis in Option Valuation Case

In medical company valuation case, high court affirms award to option holders based on deference owed to trial court’s findings of historical fact; dissent says Chancery’s dismissal ...

Chancery Decries Accounting Firm’s Compromised Valuation

Chancery says major accounting firm’s merger-related appraisal represents “new low”; to achieve client’s goal of zero corporate tax liability, firm abandoned sound prior approaches and simply copied another accounting firm’s report and called it its own.

Fox v. CDx Holdings

Chancery says major accounting firm’s merger-related appraisal represents “new low”; to achieve client’s goal of zero corporate tax liability, firm abandoned sound prior approaches and simply copied another accounting firm’s report and called it its own.

10 takeaways from Estate of Richmond

Negotiated Formula for Stock Option Price Obviates DLOM Need

Eleventh Circuit upholds Tax Court’s $36.9 million valuation of executive stock option, finding that by using the parties’ negotiated formula for the number of shares equaling $16 million at the date of exercise and declining to apply a marketability disc ...

Davis v. Commissioner (II)

Eleventh Circuit upholds Tax Court’s $36.9 million valuation of executive stock option, finding that by using the parties’ negotiated formula for the number of shares equaling $16 million at the date of exercise and declining to apply a marketability disc ...

Kinsey v. Cendant Corp.

NY court clarifies measure of lost profits for stock options in contract versus conversion cases.

Separation date is proper valuation date

In this marital dissolution, the issue was whether the trial court abused its discretion in selecting the parties’ separation date as the valuation date.

Morton v. Morton

In this marital dissolution, the issue was whether the trial court abused its discretion in selecting the parties' separation date as the valuation date.

Karl J. Reeb v. Airtouch Communications, Inc.

The California Court of Appeal, 2nd Appellate District, determined the increase in a stock’s market price occasioned by a corporate merger was reasonably foreseeable for the purpose of calculating damages in a breach of contract action.

Marital dissolution courts continue to struggle with stock options

In the first six months of 2001, state divorce courts have continued to grapple with the treatment of stock options as a distributable asset upon divorce. The appellate courts in Pennsylvania, Idaho ...

Revenue Ruling 98-21

ISSUE When is the transfer of a nonstatutory stock option (i.e., a compensatory stock option that is not subject to the provisions of § 421 of the Internal Revenue Code ) by the optionee to a family ...

Other Articles - March 2000

"Assessing the Impact of Synergy on Value," Mark L. Zyla, CPA Expert, Fall 1999, pp. 5-7. "Auto Dealer Consolidation: The Impact on Valuations," Timothy W. York and James L. "Butch" Williams ...

Using enterprise value for Internet service provider pricing table

Notwithstanding Michael Ackrell’s discussion of letting Dutch auctions price Internet IPOs ( see August 1999 BVU , p. 1), here is a pricing table our firm generated recently for a New York S ...

Annual Survey, Compensation for Health Plan Executives

Sherlock Company, PO Box 413, Gwynedd, PA 19436, (215) 628-2289, "Annual Survey, Compensation for Health Plan Executives," PULSE , April 1999. This survey examines compensation for the top five ex ...

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