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Consider a New Approach to Meeting Your Business Real Estate Need

Consider a New Approach to Meeting Your Business Real Estate Need

by Royer Advisors | Dec 11, 2024 | Business Plans

Where your business is located and how you use the commercial space you have can mean the difference between thriving and just limping along — or worse. That fact was brought home for many business owners during the COVID-19 pandemic when lease payments became an...
Reap Tax Rewards from Securities Harvest This Fall

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...
Expert’s Failure to Review Debtor’s Reorganization Plan Results in ‘Defective’ Hotel Appraisals

Expert’s Failure to Review Debtor’s Reorganization Plan Results in ‘Defective’ Hotel Appraisals

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

The key issue in the bankruptcy proceedings involving a debtor entity that owned two hotels was the value of the hotels, which would control the amount of the main creditor’s secured and unsecured claims. The valuation date was October 2020, a point when the effect of...
Court Declines Motion to Dismiss Claim of Coverage for Loss of Income but dismisses the Claim of Coverage Under the Civil Authority Provision

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...
Spotlight on SPACs

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...
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Recent Posts

  • U.S. Supreme Court Affirms Inclusion of Corporate-Owned Life Insurance in Value of Company for Estate Tax Purposes
  • Massachusetts Appellate Court Finds Double and Maybe Triple Dipping and Reverses and Remands
  • Iowa Appellate Court Affirms Date of Value and Value of Farming Operation in Shareholder Oppression Suit
  • New York Appellate Court Affirms Award of 20% of Appreciation of Business During Marriage to Wife and Awards Maintenance to Wife
  • Expert’s Testimony Is Excluded as to Solvency—Adjustments to the Balance Sheet of Debtor Were Inappropriate

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