BCC Advisers

Litigation & Valuation Report - Past Issues

November/December 2019

  • 3 reasons to use valuation pros in estate planning

  • Beware of forensic accounting issues when calculating lost profits

  • Telfer v. Telfer
    discount for lack of marketability upheld on appeal

  • How do non-operating assets and liabilities affect business value?

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September/October 2019

  • To tax affect or not to tax affect?
    Federal case revives the tax-affecting debate for pass-through entities

  • The cost of capital counts!

  • Searching for hidden assets and unreported income in divorce

  • Adjusted deal price or unaffected market value?
    Delaware Supreme Court reverses “fair value” ruling

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July/August 2019

  • Industry experience is key when valuing professional practices

  • Quality counts in M&A due diligence
    Consider both quantitative and qualitative assessments

  • How to value a start-up business

  • Namerow v. PediatricCare Associates
    When was that buyout provision last updated?

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May/June 2019

  • West Plains, LLC v. Retzlaff Grain Co.
    Loss-of-value damages upheld despite survival of business

  • Close-up on goodwill in divorce cases

  • Valuing distressed companies

  • Beyond Georgia-Pacific
    How market data can be used to calculate reasonable royalty damages

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March/April 2019

  • 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

  • Warning: Expert admissibility standards may vary

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January/February 2019

  • Differentiating active vs. passive appreciation in divorce

  • Dissenting shareholders: What's the fair value of the interest?

  • Market approach
    How to pick a relevant pricing multiple

  • A picture's worth a thousand words
    Why valuation experts use visual aids

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November/December 2018

  • Consider tax reform when valuing pass-through entities

  • 5 steps to calculate lost future earnings

  • Tax law change draws attention to owners' compensation

  • Mifflinburg Telegraph, Inc. v. Criswell
    Which is appropriate: Lost profits or lost business value?

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September/October 2018

  • Fight fraud with active detection methods

  • D. Allen Hornberger v. Dave Gutelius Excavating, Inc.
    Owners dispute buyout provision of shareholders' agreement

  • Will your expert pass the Daubert test?

  • Beyond cryptocurrency
    Block chain could revolutionize the legal industry

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July/August 2018

  • FAQs about valuing customer relationships

  • 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?

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May/June 2018

  • What does the new tax law mean for business valuation?

  • Identity crisis
    How experts identify alter ego companies

  • Patent apportionment:
    Don't double count damanges!

  • Valuing divestitures and spinoffs

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March/April 2018

  • Exelon Corp v. Commissioner
    Expert independence: Interfere at your own risk

  • Adjusting owners’ compensation in business valuation

  • How do valuations and calculations differ?

  • Harness the power of social media in litigation

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January/February 2018

  • How to protect expert testimony from Daubert challenges

  • Quantifying lost profits for business interruption claims

  • 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

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November/December 2017

  • Using data analytics to help prevent and detect fraud

  • Got IP?  Value it with the relief from royalties method

  • Transupport, Inc. v. Commissioner
    Court rejects compensation expert's "result oriented" approach

  • Spotlight on damages
    Experts shouldn't assume causation

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September/October 2017

  • Site visits and management interviews
    Why experts insist on touring a company's facilities

  • Boo! Solving the mystery of the phantom employee

  • The case of the disappearing discount
    Big picture considerations prevail over complex methodology

  • Know the perils of financial testimony by owners and employees

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July/August 2017

  • Small changes, big impact
    The growth rate is an important part of lost profits estimates

  • How HIPAA affects lawyers and their experts

  • In re Marriage of Cheng
    Recent case addresses double-dipping debate

  • Building a fraud case

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May/June 2017

  • Questions to gauge marketability - or lack thereof

  • Owners' compensation: What's reasonable for C corporations?

  • Close-up on fair value
    FASB simplifies the test for goodwill impairment

  • Uncovering hidden assets and income in divorce cases

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March/April 2017

  • Know the difference between fair market value and fair value

  • Avoiding pitfalls when estimating lost profits

  • Forecasts vs. projections:  What's the difference?

  • Experts can help reduce headaches in reduction-in-force cases

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January/February 2017

  • 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

  • ACFE report: Awareness can help fight fraud

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November/December 2016

  • Follow the money: How lifestyle analysis reveals the truth

  • What can a rebuttal report do for you?

  • Fair value case addresses a mix of valuation issues

  • Framing damages
    Financial experts put punitive damages into context

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September/October 2016

  • Proving lost profits with "reasonable certainty"

  • Where's the money?
    Ensuring fair outcomes in divorce cases

  • Reasonable compensation
    IRS job aid offers guidance

  • Qualified settlement funds provide significant tax advantages

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July/August 2016

  • When can an expert consider subsequent events

  • The ins and outs of control and marketability

  • Redstone v. Commissioner
    Timing is critical when relying on arm’s-length stock transactions

  • Valuing synergy: When a risk-based approach works

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May/June 2016

  • Effective royalty audits start with the license agreement

  • Achieving a fair settlement in divorce

  • 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

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March/April 2016

  • Discounted cash flow: Handle with care

  • Finding the value of a noncompete agreement

  • 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

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January/February 2016

  • Uncharted territory
    Recovering lost profits for a new or unestablished business

  • Business valuations for SBA 7(a) loans: What’s required?

  • Statistics and big data play a supporting role in litigation

  • Avoid costly disputes with a buy-sell agreement

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November/December 2015

  • Calculating damages in postacquisition disputes

  • How to measure goodwill impairment

  • Evaluating the deal
    A fairness opinion can provide needed objectivity

  • Investigative due diligence: Have you vetted your opponent’s experts?

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September/October 2015

  • Impact of growth rate on lost profits

  • Hugh v. Hugh
    Determining value in marital dissolution cases

  • Share information and resources with a joint appraisal

  • Discovery and mobile devices: Have a plan

Download Newsletter Here

July/August 2015

  • 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

  • Is it time to pull the plug on deepening insolvency?

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May/June 2015

  • In litigation, a little tax planning pays off

  • 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

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March/April 2015

  • Franchises present unique valuation challenges

  • 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

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January/February 2015

  • Calculations vs. conclusions: Know the differences

  • 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

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