Litigation & Valuation Report - Past Issues
November/December 2019
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3 reasons to use valuation pros in estate planning
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Beware of forensic accounting issues when calculating lost profits
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Telfer v. Telfer
discount for lack of marketability upheld on appeal -
How do non-operating assets and liabilities affect business value?
September/October 2019
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To tax affect or not to tax affect?
Federal case revives the tax-affecting debate for pass-through entities -
The cost of capital counts!
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Searching for hidden assets and unreported income in divorce
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Adjusted deal price or unaffected market value?
Delaware Supreme Court reverses “fair value” ruling
July/August 2019
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Industry experience is key when valuing professional practices
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Quality counts in M&A due diligence
Consider both quantitative and qualitative assessments -
How to value a start-up business
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Namerow v. PediatricCare Associates
When was that buyout provision last updated?
May/June 2019
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West Plains, LLC v. Retzlaff Grain Co.
Loss-of-value damages upheld despite survival of business -
Close-up on goodwill in divorce cases
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Valuing distressed companies
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Beyond Georgia-Pacific
How market data can be used to calculate reasonable royalty damages
March/April 2019
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Verition Partners Master Fund Ltd. v. Aruba Networks, Inc.
Court turns to stock price as best evidence of fair value -
Buyer beware
Hire a business valuation pro to help with due diligence -
How to calculate terminal value
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Warning: Expert admissibility standards may vary
January/February 2019
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Differentiating active vs. passive appreciation in divorce
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Dissenting shareholders: What's the fair value of the interest?
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Market approach
How to pick a relevant pricing multiple -
A picture's worth a thousand words
Why valuation experts use visual aids
November/December 2018
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Consider tax reform when valuing pass-through entities
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5 steps to calculate lost future earnings
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Tax law change draws attention to owners' compensation
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Mifflinburg Telegraph, Inc. v. Criswell
Which is appropriate: Lost profits or lost business value?
September/October 2018
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Fight fraud with active detection methods
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D. Allen Hornberger v. Dave Gutelius Excavating, Inc.
Owners dispute buyout provision of shareholders' agreement -
Will your expert pass the Daubert test?
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Beyond cryptocurrency
Block chain could revolutionize the legal industry
July/August 2018
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FAQs about valuing customer relationships
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Lightbox Ventures, LLC v. 3rd Home Limited
Expert reports excluded due to unsupported assumptions -
What's in a name?
Quantifying damages for reputational harm -
What are the three levels of value?
May/June 2018
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What does the new tax law mean for business valuation?
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Identity crisis
How experts identify alter ego companies -
Patent apportionment:
Don't double count damanges! -
Valuing divestitures and spinoffs
March/April 2018
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Exelon Corp v. Commissioner
Expert independence: Interfere at your own risk -
Adjusting owners’ compensation in business valuation
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How do valuations and calculations differ?
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Harness the power of social media in litigation
January/February 2018
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How to protect expert testimony from Daubert challenges
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Quantifying lost profits for business interruption claims
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Taxes matter
Plan ahead to minimize tax liabilities in damages litigation -
Slutsky v. Slutsky
Experts battle over value of law firm in New Jersey divorce
November/December 2017
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Using data analytics to help prevent and detect fraud
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Got IP? Value it with the relief from royalties method
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Transupport, Inc. v. Commissioner
Court rejects compensation expert's "result oriented" approach -
Spotlight on damages
Experts shouldn't assume causation
September/October 2017
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Site visits and management interviews
Why experts insist on touring a company's facilities -
Boo! Solving the mystery of the phantom employee
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The case of the disappearing discount
Big picture considerations prevail over complex methodology -
Know the perils of financial testimony by owners and employees
July/August 2017
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Small changes, big impact
The growth rate is an important part of lost profits estimates -
How HIPAA affects lawyers and their experts
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In re Marriage of Cheng
Recent case addresses double-dipping debate -
Building a fraud case
May/June 2017
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Questions to gauge marketability - or lack thereof
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Owners' compensation: What's reasonable for C corporations?
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Close-up on fair value
FASB simplifies the test for goodwill impairment -
Uncovering hidden assets and income in divorce cases
March/April 2017
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Know the difference between fair market value and fair value
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Avoiding pitfalls when estimating lost profits
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Forecasts vs. projections: What's the difference?
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Experts can help reduce headaches in reduction-in-force cases
January/February 2017
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How much is a minority interest in an S corporation worth?
IRS job aid compiles guidance on valuing pass-through entities -
Estate of Giustina
Tax Court slashes value of FLP interest -
Making a federal case out of trade secrets
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ACFE report: Awareness can help fight fraud
November/December 2016
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Follow the money: How lifestyle analysis reveals the truth
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What can a rebuttal report do for you?
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Fair value case addresses a mix of valuation issues
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Framing damages
Financial experts put punitive damages into context
September/October 2016
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Proving lost profits with "reasonable certainty"
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Where's the money?
Ensuring fair outcomes in divorce cases -
Reasonable compensation
IRS job aid offers guidance -
Qualified settlement funds provide significant tax advantages
July/August 2016
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When can an expert consider subsequent events
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The ins and outs of control and marketability
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Redstone v. Commissioner
Timing is critical when relying on arm’s-length stock transactions -
Valuing synergy: When a risk-based approach works
May/June 2016
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Effective royalty audits start with the license agreement
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Achieving a fair settlement in divorce
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Sweat the small stuff
How to detect and prevent expense reimbursement fraud -
What’s in a domain name?
Determining the value of an Internet address
March/April 2016
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Discounted cash flow: Handle with care
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Finding the value of a noncompete agreement
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Warsaw Othopedic Inc. v. NuVasive Inc.
Lost profits damages must be reasonable -
Benefit-of-the-bargain vs. out-of-pocket
Calculating damages in fraudulent misrepresentation cases
January/February 2016
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Uncharted territory
Recovering lost profits for a new or unestablished business -
Business valuations for SBA 7(a) loans: What’s required?
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Statistics and big data play a supporting role in litigation
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Avoid costly disputes with a buy-sell agreement
November/December 2015
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Calculating damages in postacquisition disputes
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How to measure goodwill impairment
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Evaluating the deal
A fairness opinion can provide needed objectivity -
Investigative due diligence: Have you vetted your opponent’s experts?
September/October 2015
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Impact of growth rate on lost profits
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Hugh v. Hugh
Determining value in marital dissolution cases -
Share information and resources with a joint appraisal
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Discovery and mobile devices: Have a plan
July/August 2015
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Tax-affecting S corp earnings
Court’s varied approaches create confusion -
Connecting the dots
Data breach and plaintiff injuries -
The importance of site visits in business valuation
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Is it time to pull the plug on deepening insolvency?
May/June 2015
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In litigation, a little tax planning pays off
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Bross Trucking Inc. v. Commissioner
Determining the value of personal goodwill -
What’s normal?
The ins and outs of valuation adjustments -
Important reminder: HIPAA extends to expert witnesses
March/April 2015
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Franchises present unique valuation challenges
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Ferolito v. AriZona Beverages USA LLC
Are marketability discounts warranted in fair value litigation? -
M&A fraud
Save your deal with comprehensive due diligence -
How financial restatements affect investor confidence
January/February 2015
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Calculations vs. conclusions: Know the differences
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Biotronik A.G. v. Conor Medsystems Ireland, Ltd.
Toeing the fine line between general and consequential damages -
Trouble ahead
Finding the value of an underperforming company -
Revised AICPA ethics rules may affect your CPA experts
