Litigation & Valuation Report
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Litigation Support and Business Valuation Information
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Court rejects valuation based on unsustainable past earnings
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Valuing collateral in bankruptcy
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M&A due diligence
Buyers should exercise caution when relying on financial statements -
Market approach: Don’t compare apples to oranges
March/April 2023
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DOL dilemma
Defendants' bad-faith behavior precluded marketability discount -
Redleaf v. Commissioner
Cash payments are property settlement, not deductible alimony -
How to estimate lost profits for a start-up business
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Proposed FRE amendments may affect your expert witnesses
January/February 2023
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Vectura Ltd. v. GlaxoSmithKline LLC
Reasonable royalty damages reflect built-in apportionment -
Use a multifaceted approach to tackle postacquisition disputes
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Financial experts play a key role in employment discrimination cases
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Opinion vs. legal conclusion: Has your expert crossed the line?
November/December 2022
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Why policy language is critical in business interruption claims
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Human Capital: What's it worth?
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Focus on fraud in M&A transactions
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Sullivan v. Loden
Estate planning attorney sued for undervaluing family business
September/October 2022
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Kars 4 Kids Inc. v. America Can! Cars for Kids
Do you know the difference between lost profits and disgorgement? -
Divorce valuation hinges on expert credibility
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ESOP valuations: How much is too much?
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Beware of 3 common valuation pitfalls
July/August 2022
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Harvey v. Harvey
Buy-sell provision applies to divorce valuation -
Delaware Chancery Court weighs in on fair value in statutory buyouts
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Know the company’s value before meeting with lenders
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IRS hot button: Deductible management fees vs. disguised distributions
May/June 2022
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How to factor cybersecurity concerns into a business valuation
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Spotlight on discounted cash flow
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Hartman v. BigInch Fabricators & Construction Holding Company, Inc.
Court allows valuation discounts under shareholder agreement -
Strategic M&A due diligence should look to the future
March/April 2022
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Discounting majority interests
Tax Court tackles valuation of real estate LLCs -
Maginnis v. Maginnis
Court addresses apportionment of goodwill in divorce -
How financial experts solve the mystery of hidden assets
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Accounting 101:
Levels of assurance
January/February 2022
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Valuing health care providers in the age of COVID-19
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Badgley v. United States
Entire value if GRAT includible in grantor's estate -
Valuation matters in liquidation
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Minority partner buyouts: To discount or not to discount?
Tennessee appeals court rejects unspecified discount for lack of control
November/December 2021
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Timing and financial expertise are critical in divorces today
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Court rejects "apples-to-oranges" valuation analysis as unreliable
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Forensic Investigations
The ins and outs of questioned document examinations -
Why words matter when making defined value gifts
September/October 2021
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How to reevaluate risk in the new normal
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Estate planning for business owners
Act soon to take advantage of favorable federal tax rules -
FAQ about fairness opinions
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Court favors "exceptionally knowledgeable" valuation expert
July/August 2021
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The virtual reality of today's legal meetings
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Focus on infringement
Federal court provides guidance on reasonable royalty evidence -
White v. White
Is appreciation separate or marital property? -
3 methods to estimate value for buy-sell purposes
May/June 2021
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Measuring commercial damages
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Bankruptcy court addresses effects of COVID-19 on value
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Eye on earnouts
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Lucero v. United States
Court rules "severely distressed" company was overvalued
March/April 2021
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Shareholder buyout: Battle of the valuation experts
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How to calculate damages in fraud cases
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Researching the effect of COVID-19 on the DLOM
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Jensen v. Jensen
Are retained business earnings marital property?
January/February 2021
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Robinson v. Langenbach
Applying valuation discounts in statutory buyouts -
Subsequent events: What was “known or knowable” on the valuation date?
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COVID-19 causes upswing in wrongful termination claims
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Why experts should participate in the discovery process
November/December 2020
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Calculation vs. conclusion of value
Which level of service is appropriate in litigation? -
Restructuring: How business owners can get their groove back
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Handle financial testimony by lay witnesses with care
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Optical Works and Logistics v. Sentinel Insurance Company
Using financial experts to support business interruption claims
September/October 2020
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How COVID-19 affects divorce cases
Pandemic creates unique business valuation challenges -
Factor current risks into the cost of capital
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Grieve v. Commissioner
Subsequent events: Tax Court rejects speculative assumption -
Estimating lost profits using the before-and-after method
July/August 2020
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R.D. Clark & Sons
Tax-affecting debate continues -
How will financial reporting changes affect the valuation process?
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Financial statement adjustments are essential in business valuation
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Factoring government documents into the valuation equation
May/June 2020
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Spotlight on patent infringement
Recent Federal Circuit case offers guidance on the EMVR -
How to value "profits interests" in LLCs
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Cost approach
Taking the balance sheet to a different level -
The challenges of valuing promissory notes
March/April 2020
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Daubert challenges
Communication with experts is key to avoiding exclusion -
Valuing "synergies" in M&A
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Beware the pitfalls of using EBITDA multiples
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Stephanos v. Stephanos
Personal vs. enterprise goodwill in divorce
January/February 2020
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6 common valuation pitfalls in shareholders' agreements
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How financial experts can help in divorce
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Estate of Jones
Valuing gifts of LP interests in income-producing real estate -
AICPA finalizes fair value guidance for investment companies
