BCC Advisers

Blog - Page 2

June 25, 2020

From the May/June 2018 issue of BCC Advisers Litigation & Valuation Report

When calculating reasonable royalty damages in patent infringement cases, experts are often called upon to “apportion” the royalty base among multiple patents or between infringing and noninfringing products or product features. This article summarizes a federal district court case that excluded a damages expert’s testimony on Daubert grounds because her apportionment methodology improperly inflated the royalty base.

Read More about Patent apportionment: Don’t double count damages!

June 22, 2020

There are a variety of reasons business owners use ESOPs as an exit strategy, usually with the expectation that the ESOP will last in perpetuity. However, that’s not always the case. Here we share the more common situations we see leading to the sale of an ESOP company to a third party.

Read More about Selling an ESOP-owned Company

June 11, 2020

From the May/June 2018 issue of BCC Advisers Litigation & Valuation Report

Rather than give up on defendants that appear to have limited financial resources, plaintiffs may assert that the companies are nothing more than “alter egos” for more solvent companies. This article identifies various red flags, such as combined corporate structures, shared advisors and numerous “related party” transactions, which may persuade a court to “pierce the veil” of a corporation or LLC.

Read More about Identity crisis - How experts identify alter ego companies

June 4, 2020

From the March/April 2019 issue of BCC Advisers Litigation & Valuation Report

When using the discounted cash flow method to value a business, a large chunk of the value is contained in the “terminal” value. This article discusses ways business valuation experts estimate terminal value and the importance of using reasonable assumptions about long-term growth.

Read More about How to calculate terminal value

May 27, 2020

From the January/February 2019 issue of BCC Advisers Litigation & Valuation Report

The laws in most states make a distinction between marital and separate property for purposes of marital dissolution. In cases where property increases in value during the marriage, experts may be hired to determine whether that appreciation is passive or active. This article explains the difference between these terms and why it matters when divvying up a marital estate in divorce. A sidebar highlights the need to take a holistic approach when differentiating between the active and passive appreciation when valuing a business.
Bair v. Bair, 214 So. 3d 750 (Fla. 2nd DCA 2017)

Read More about Differentiating active vs. passive appreciation in divorce

May 21, 2020

From the July/August 2019 issue of BCC Advisers Litigation & Valuation Report

In mergers and acquisitions, the target company’s financial statements provide the numbers to support the selling price. But those quantitative results may not be sustainable. This article explains how quality of earnings (QOE) reports may help buyers, sellers and investors identify trends that may provide value-building opportunities — or threaten a company’s future performance.

Read More about Quality counts in M&A due diligence - Consider both quantitative and qualitative assessments

May 18, 2020

Don’t let red flags during the due diligence process derail your transaction or cause you to renegotiate a less desirable purchase price. Here we discuss preparation tips for this important aspect of a business sale, including insights on pandemic-related issues.

Read More about Due Diligence Preparation

May 7, 2020

From the November/December 2018 issue of BCC Advisers Litigation & Valuation Report

From personal injury to wrongful termination, there are many reasons an individual might seek to recover lost earnings — the difference between the earnings the plaintiff would likely have enjoyed but for the defendant’s wrongful act, and the plaintiff’s actual expected earnings. This article outlines five steps required to calculate lost future earnings.

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April 30, 2020

From the July/August 2019 issue of BCC Advisers Litigation & Valuation Report

Start-ups present valuation challenges because they often have limited earnings and cash flow. This article explains how business valuation experts must look to other factors, many of them subjective, to estimate value.


Read More about How to value a start-up business

April 23, 2020

From the March/April 2017 issue of BCC Advisers Litigation & Valuation Report

When calculating lost profits in commercial litigation, it’s critical to understand how costs are treated in the relevant jurisdiction. This article explains variable and fixed costs - and how the deductibility of the latter may vary in different courts. RKR Motors v. Associated Uniform Rental & Linen Supply, 995 So. 2d 588, Fla. App. 3rd Dist., 2008

Read More about Avoiding pitfalls when estimating lost profits
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