BCC Advisers

Litigation & Valuation Report

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Litigation Support and Business Valuation Information


May/June 2023

  • Court rejects valuation based on unsustainable past earnings

  • Valuing collateral in bankruptcy

  • M&A due diligence
    Buyers should exercise caution when relying on financial statements

  • Market approach: Don’t compare apples to oranges

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March/April 2023

  • 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

  • Proposed FRE amendments may affect your expert witnesses

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January/February 2023

  • Vectura Ltd. v. GlaxoSmithKline LLC
    Reasonable royalty damages reflect built-in apportionment

  • Use a multifaceted approach to tackle postacquisition disputes

  • Financial experts play a key role in employment discrimination cases

  • Opinion vs. legal conclusion: Has your expert crossed the line?

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November/December 2022

  • Why policy language is critical in business interruption claims

  • Human Capital: What's it worth?

  • Focus on fraud in M&A transactions

  • Sullivan v. Loden
    Estate planning attorney sued for undervaluing family business

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September/October 2022

  • 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

  • ESOP valuations: How much is too much?

  • Beware of 3 common valuation pitfalls

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July/August 2022

  • Harvey v. Harvey
    Buy-sell provision applies to divorce valuation

  • Delaware Chancery Court weighs in on fair value in statutory buyouts

  • Know the company’s value before meeting with lenders

  • IRS hot button: Deductible management fees vs. disguised distributions

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May/June 2022

  • How to factor cybersecurity concerns into a business valuation

  • Spotlight on discounted cash flow

  • 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

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March/April 2022

  • 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

  • Accounting 101:
    Levels of assurance

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January/February 2022

  • Valuing health care providers in the age of COVID-19

  • Badgley v. United States
    Entire value if GRAT includible in grantor's estate

  • Valuation matters in liquidation

  • Minority partner buyouts: To discount or not to discount?
    Tennessee appeals court rejects unspecified discount for lack of control

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November/December 2021

  • Timing and financial expertise are critical in divorces today

  • Court rejects "apples-to-oranges" valuation analysis as unreliable

  • Forensic Investigations
    The ins and outs of questioned document examinations

  • Why words matter when making defined value gifts

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September/October 2021

  • How to reevaluate risk in the new normal

  • Estate planning for business owners
    Act soon to take advantage of favorable federal tax rules

  • FAQ about fairness opinions

  • Court favors "exceptionally knowledgeable" valuation expert

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July/August 2021

  • The virtual reality of today's legal meetings

  • 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

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May/June 2021

  • Measuring commercial damages

  • Bankruptcy court addresses effects of COVID-19 on value

  • Eye on earnouts

  • Lucero v. United States
    Court rules "severely distressed" company was overvalued

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March/April 2021

  • Shareholder buyout: Battle of the valuation experts

  • How to calculate damages in fraud cases

  • Researching the effect of COVID-19 on the DLOM

  • Jensen v. Jensen
    Are retained business earnings marital property?

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January/February 2021

  • Robinson v. Langenbach
    Applying valuation discounts in statutory buyouts

  • Subsequent events: What was “known or knowable” on the valuation date?

  • COVID-19 causes upswing in wrongful termination claims

  • Why experts should participate in the discovery process

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November/December 2020

  • Calculation vs. conclusion of value
    Which level of service is appropriate in litigation?

  • Restructuring: How business owners can get their groove back

  • Handle financial testimony by lay witnesses with care

  • Optical Works and Logistics v. Sentinel Insurance Company
    Using financial experts to support business interruption claims

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September/October 2020

  • How COVID-19 affects divorce cases
    Pandemic creates unique business valuation challenges

  • Factor current risks into the cost of capital

  • Grieve v. Commissioner
    Subsequent events: Tax Court rejects speculative assumption

  • Estimating lost profits using the before-and-after method

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July/August 2020

  • R.D. Clark & Sons
    Tax-affecting debate continues

  • How will financial reporting changes affect the valuation process?

  • Financial statement adjustments are essential in business valuation

  • Factoring government documents into the valuation equation

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May/June 2020

  • Spotlight on patent infringement
    Recent Federal Circuit case offers guidance on the EMVR

  • How to value "profits interests" in LLCs

  • Cost approach
    Taking the balance sheet to a different level

  • The challenges of valuing promissory notes

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March/April 2020

  • Daubert challenges
    Communication with experts is key to avoiding exclusion

  • Valuing "synergies" in M&A

  • Beware the pitfalls of using EBITDA multiples

  • Stephanos v. Stephanos
    Personal vs. enterprise goodwill in divorce

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January/February 2020

  • 6 common valuation pitfalls in shareholders' agreements

  • How financial experts can help in divorce

  • Estate of Jones
    Valuing gifts of LP interests in income-producing real estate

  • AICPA finalizes fair value guidance for investment companies

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