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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...
North Carolina Court Looks to Deal Price for Fair Value in Tobacco Merger

North Carolina Court Looks to Deal Price for Fair Value in Tobacco Merger

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

Reynolds American Inc. v. Third Motion Equities Master Fund Ltd. The importance of Delaware appraisal jurisprudence beyond state borders was on display in a recent fair value decision out of North Carolina related to a merger involving the tobacco giant Reynolds....
What Divorcing Homeowners Need to Know

What Divorcing Homeowners Need to Know

by Royer Advisors | Dec 11, 2024 | Divorce Litigation, Exemptions, Financial Planning, Tax Planning

The COVID-19 pandemic has impacted nearly every facet of life — including our relationships. Some reports indicated the stress of the crisis, combined with people’s close and constant contact with their spouse might be to blame for some recent divorces. A...
Washington Appeals Court Issues Key Ruling on Entity Goodwill

Washington Appeals Court Issues Key Ruling on Entity Goodwill

by Royer Advisors | Dec 11, 2024 | Court Rulings

McLelland v. Paxton In a “complicated” (court’s word) dissolution case, the Washington Court of Appeals recently made an important ruling on whether a professional limited liability company (PLLC) can have goodwill separate from the goodwill of the professionals....
Is Your Company in Compliance with Federal Anti-Discrimination Laws?

Is Your Company in Compliance with Federal Anti-Discrimination Laws?

by Royer Advisors | Dec 11, 2024 | Business Plans

While the COVID-19 pandemic continues to be at the top of most employers minds, it’s important to not forget important employment laws and regulations. The Equal Opportunity Employment Commission (EEOC) is reminding employers to follow and be mindful of these major...
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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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