Valuation & Litigation Briefing / Litigation & Valuation Report

Showing 49–64 of 313 results

  • Tax law change draws attention to owners’ compensation

    November / December 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 456

    Abstract: Historically, the issue of reasonable owners’ compensation has arisen in a variety of business valuation and tax contexts. Now, under the Tax Cuts and Jobs Act, reasonable compensation issues may come into play when pass-through entities take the new deduction for qualified business income (QBI). This article explains various scenarios where the issue of reasonable compensation is relevant and how financial experts can help a business quantify and support what’s reasonable.

    Read More

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

    November / December 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 690

    Abstract: A federal court recently awarded damages for various business torts committed against a print shop by two former employees and the competing business they started. This article summarizes how the court decided whether lost profits or lost business value was the appropriate measure of damages — and then it awarded damages based on a controversial assumption. Mifflinburg Telegraph, Inc. v. Criswell, No. 4:14-CV-0612 (U.S. Dist. Ct. M.D. Pa., Sept. 7, 2017)

    Read More

  • 5 steps to calculate lost future earnings

    November / December 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 613

    Abstract: 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.

    Read More

  • Consider tax reform when valuing pass-through entities

    November / December 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 822

    Abstract: It’s critical to understand the new deduction for qualified business income (also known as the Section 199A deduction) when valuing pass-through entities. This article explains the history of the tax-affecting debate, the mechanics of the new deduction and how recent tax law changes may impact the value of pass-through entities. A sidebar identifies specified service businesses that may be ineligible for the qualified business income (QBI) deduction at higher income levels.

    Read More

  • Beyond cryptocurrency – Blockchain could revolutionize the legal industry

    September / October 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 434

    Abstract: Blockchain is best known as the digital technology behind bitcoin. But its potential uses in the legal, business and financial worlds go well beyond virtual currencies. This article defines “blockchain” and provides examples of how it may be used in the legal industry in the future.

    Read More

  • Will your expert pass the Daubert test?

    September / October 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 618

    Abstract: A financial expert may be disqualified from testifying if his or her methods aren’t reliable and proven. This article explains the questions that are asked in a Daubert challenge, how the process works and potential pitfalls to avoid. Daubert v. Merrell Dow Pharmaceuticals Inc., 113 S.Ct. 2786, June 28, 1993

    Read More

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

    September / October 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 590

    Abstract: A recent case involving a shareholder buyout illustrates the importance of drafting shareholders’ agreements with precision. This article explains why the Superior Court of Pennsylvania upheld a trial court decision to allow valuation discounts for lack of control and marketability, even though they weren’t explicitly mentioned in the shareholders’ agreement. D. Allen Hornberger v. Dave Gutelius Excavating, Inc., No. 103 MDA 2017, Pa. Sup. Ct,. December 15, 2017

    Read More

  • Fight fraud with active detection methods

    September / October 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 833

    Abstract: The Association of Certified Fraud Examiners (ACFE) recently released its Report to the Nations: 2018 Global Study on Occupational Fraud and Abuse. This article highlights key findings from this biennial report, including the importance of implementing active antifraud controls, rather than relying on passive methods of detection. A sidebar identifies six behavioral red flags of occupational fraud to watch out for.

    Read More

  • Lightbox Ventures, LLC v. 3rd Home Limited – Expert reports excluded due to unsupported assumptions

    July / August 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 458

    Abstract: It can be risky for experts to unquestioningly rely on data and assumptions from clients when computing lost profits or valuing a business. This article summarizes a federal district court decision to exclude expert testimony on Daubert grounds, because numerous unsupported assumptions rendered the reports “useless.” Lightbox Ventures, LLC v. 3rd Home Limited, No. 16cv2379, U.S. Dist. Ct., S.D.N.Y., November 13, 2017

    Read More

  • What are the three levels of value?

    July / August 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 646

    Abstract: The level of value used in a business valuation may affect an expert’s analyses and techniques. This article explains how experts determine the appropriate level of value and why it’s critical to make this determination before work begins.

    Read More

  • What’s in a name? Quantifying damages for reputational harm

    July / August 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 596

    Abstract: Negative events — including defamation, securities fraud, product liability, intellectual property infringement, and data breach and other cybercrime proceedings — can seriously impair a company’s reputation. This article explains the types of damages and the tools financial experts use to quantify losses.

    Read More

  • FAQs about valuing customer relationships

    July / August 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 841

    Abstract: For many businesses, customer relationships represent a valuable intangible asset. But placing a monetary value on those relationships can be tricky. This article answers common questions about the considerations, techniques and challenges involved in valuing customer-related assets. A sidebar explains alternative methods for valuing these assets, beyond the multiperiod excess earnings method (MPEEM).

    Read More

  • Valuing divestitures and spinoffs

    May / June 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 446

    Abstract: When a business sells or “spins off” one of its business units, adjustments may be needed to reflect changes in the newly independent company’s relationship with its former parent. This article highlights three control-related issues that may require valuation adjustments: management, intellectual property and transfer pricing.

    Read More

  • Identity crisis – How experts identify alter ego companies

    May / June 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 669

    Abstract: 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 of alter ego companies, such as combined corporate structures, shared advisors and numerous “related party” transactions. The existence of these factors may, in turn, persuade a court to “pierce the veil” of a corporation or limited liability company (LLC).

    Read More

  • Patent apportionment: Don’t double count damages!

    May / June 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 555

    Abstract: 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. Finjan, Inc. v. Sophos, Inc., No. 14­cv­01197­WHO (N.D. Cal., Aug. 15, 2016) Finjan, Inc. v. Sophos, Inc., No. 14­cv­01197­WHO, No. 324 (N.D. Cal. Sept. 8, 2016)

    Read More

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

    May / June 2018
    Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 885

    Abstract: The Tax Cuts and Jobs Act (TCJA) is the most significant overhaul of the tax code in more than 30 years. In addition to cutting tax rates, the law adds, modifies and eliminates many business-related tax breaks, along with transitioning to a territorial tax system for corporations with foreign earnings. This article provides an overview of how the changes will affect the income and market approaches. A sidebar highlights how tax law changes will affect settlements that include sexual harassment and abuse claims.

    Read More