Oregon Appellate Court Disallows Discounts for Lack of Control and Lack of Marketability

by Royer Advisors | Dec 11, 2024 | Court Rulings

Dipak Patel, Plaintiff-Appellant v. Siddhi Hospitality, LLC, et al. Plaintiff, Dipak Patel, was a 25% owner in defendants’ two entities, franchised hotels. Believing that his fellow LLC members were not treating him fairly, the plaintiff filed suit against the...

Court Declines Motion to Dismiss Claim of Coverage for Loss of Income but dismisses the Claim of Coverage Under the Civil Authority Provision

by Royer Advisors | Dec 11, 2024 | Court Rulings, Uncategorized, Valuations

Derek Scott Williams PLLC v. Cincinnati Ins. Co. Summary In this business interruption case resulting from mandatory shutdowns to control COVID-19, the court declined to grant a motion to dismiss the claim of the plaintiff as to coverage for loss of business income...

Reap Tax Rewards from Securities Harvest This Fall

by Royer Advisors | Dec 11, 2024 | Business Plans, Tax Planning

With fall coming up in a couple of months, it’s time to think about “harvesting” capital gains or losses from sales of securities. In addition, unfavorable tax law changes proposed in President Biden’s American Families Plan (AFP) may create an...

Spotlight on SPACs

by Royer Advisors | Dec 11, 2024 | Business Plans, Financial Planning, Uncategorized

Special purpose acquisition companies (SPACs) provide an alternate route for start-ups to access public markets instead of initial public offerings (IPOs). Roughly 200 SPACs debuted in 2020, drumming up close to $64 billion in funds. In 2020, there was as much capital...

Year-End Tax Planning Tips for Small Businesses

by Royer Advisors | Dec 11, 2024 | IRS Regulation, Tax Planning, Tax Preparation

You may still have time to significantly reduce this year’s business federal income tax bill even with all the uncertainty about proposed tax law changes. Congress is currently considering some tax changes. Here are five possible moves to consider — but stay...