Winter 2012
- Divorce Courts Reject ‘Calculation Values’ Offered by BV Experts
- IRS Reveals Seven Mistakes of Highly Unsuccessful Appraisals
- Amendments to FRCP26 Re: Draft Expert Reports Could Contain Traps
- Lost Profits Roundup: Better Industry Research & Expertise Proves Essential
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Fall 2011
- new Tax Case Tackles Key Aspects of Private Company Value
- Is a Buy-Sell at Book Value Unconscionable, When FMV is 60x Greater?
- Valuing Contingency Claims: How to Factor Subsequent Events
- Statutory Fair Value: Courts Tackle DLOM, BIG Discounts, and Burden of Proof
Summer 2011
- Roundup: Lost Profits Damages and Lessons Learned from Daubert
- Divorce Roundup: Best (and Worst) Practices for Valuing Small Businesses
- Taxpayer Wins in 9th Circuit Family LLC Case
- Discounts are Appropriate When Oppressed Minority Wants to Sell Shares
Spring 2011
- Two Notable Valuation Decisions From the Delaware Courts
- Divorce Courts Reject ‘Calculation Values’ Offered by BV Experts
- IRS Reveals Seven Mistakes of Highly Unsuccessful Appraisals
- Lost Profits Roundup: Better Industry Research & Expertise Proves Essential
Winter 2011
- Court Prefers Expert with BV Experience and Better Application of FV Law
- Divorce Courts Still Caught in 'Quagmire' of Goodwill
- Tax Court Adopts Discount for Embedded Capital Gains but Declines Dollar-for-Dollar Rule
- Non-Compete is a Corporate Asset for Income Tax Purpose
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Fall 2010
- Discount Rate Roundup: The 14 Essential Decisions in Economic Damages Cases
- Reasonable Compensation Analysis Must Incorporate Applicable Legal Test
- Proving Lost Profits Damages: Recent Cases Provide Best Practices for Using Experts
Spring 2010
- Two Taxpayer Victories Demonstrate Winning Facts for FLPs
- Checklist: Make Sure Your Expert Survives a Daubert Challenge
- Exit Planning Made Easy – with the Aid of a Good Business Appraiser
- Delaware Chancery Rules on Attempt to “Freeze Out” 15% Shareholder
Winter 2009/2010
- When One Business ‘Steals’ Another, Its Net Profits Can Provide Basis for Damages
- Jury Awards $10M Lost Value for Internet Start-up – Court Reverses
- Experts in Court: Round-Up
- Top Five Must-Haves for Tax Valuation Reports
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Winter 2009
- Should ‘Highest and Best Use’ GovernFair Value Standard in Dissenting Shareholder Case?
- Divorce Court Analyzes Built-In Capital Gains in Net Asset Valuation
- Colorado Court Considers Fair Value Standard in Divorce
- Expert Evidence Helps Decide Partnership 'Divorce'
- Most Common Reasons For Write-offs in Medical Practice Valuations
Spring 2009
- Public Company, Market Cap Approach Attacked Under Daubert
- Statutory Fair Value Versus Fair Market Value: A Brief Historical Perspective
- 20 Way to Avoid IRS Appraisal Audit
- Lost Profit Testimony Falls Short of the Necessary Financial Expert Evidence
Summer 2009
- Lack of Expert Loss Causation Evidenceis Fatal in Securities Fraud Case
- Mixing Methods Renders Expert’s Lost Profits Opinion Unreliable
- Court Voids Non-Compete, Remands $1.1 Million Damages
- Can Personal Goodwill Apply to a Commercial Firm’s Value in Divorce
Fall 2009
- Expert Event Study 'Almost Obligatory' to Prove Loss Causation in Securities Fraud Litigation
- No Legitimate Business Purpose for FLP Precludes Analysis of Discounts
- Tax Court’s Adjustment to Reasonable Compensation 'Dizzying and Arbitrary'
- Fair Market Value Includes Only Reasonably Foreseeable Subsequent Events
- Top Five Key Factors in Expert Damages Testimony
- The Most Credible Experts Admit the Weaknesses in Their Reports Up Front
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