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Minnesota Court Rejects DLOM in Major Buyout Case

Minnesota Court Rejects DLOM in Major Buyout Case

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

Lund v. Lund A Minnesota district court ended (at least for now) a minority owner’s long struggle to sell her interest in a well-known Minneapolis family business. The case featured prominent valuators and a judge well versed in valuation jurisprudence, and it adds...
Consider WARN Act Legalities If You Need to Lay Off Employees

Consider WARN Act Legalities If You Need to Lay Off Employees

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

As COVID cases spike to record-setting levels here in Maine and across the country, mass immunization likely months away and talks of financial relief still a work-in-progress at the federal level, many businesses in the state may be facing challenging times and...
New DOL Process Agreement Confronts Control Issue in ESOP Valuations

New DOL Process Agreement Confronts Control Issue in ESOP Valuations

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

Scalia v. Farmers National Bank of Danville & Weddle Bros. Const. Co. The Department of Labor recently settled ESOP litigation with the trustee Farmers National Bank of Danville (FNB). The settlement incorporates a process agreement that contains noteworthy...
Employee or Independent Contractor? The Rules May Be Getting Simpler.

Employee or Independent Contractor? The Rules May Be Getting Simpler.

by Royer Advisors | Dec 11, 2024 | Business Plans

In this past election, voters in California approved legislation that allowed companies in the so-called “gig economy” to continue classifying their workers as independent contractors, opposed to employees. This issue isn’t exclusive to California, however, as the...
Calculations of Value Are Admissible in Divorce, Alabama Appeals Court Confirms

Calculations of Value Are Admissible in Divorce, Alabama Appeals Court Confirms

by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations

Horne-Ballard v. Ballard About two years ago, in Rohling v. Rohling, an Alabama appeals court upheld a trial court’s decision to admit into evidence a qualified expert’s estimate about the value of the owner spouse’s business based on a calculation engagement....
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Recent Posts

  • 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
  • North Carolina Court of Appeals Affirms Trial Court as to Inclusion of Personal Goodwill

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