by Royer Advisors | Dec 11, 2024 | Uncategorized
Kress v. United States In a gift tax case teeming with valuation issues, one notable aspect was that, in valuing the minority shares of an S corporation, both parties’ experts applied a C corporation tax rate to the company’s earnings, and the court, without ado,...
by Royer Advisors | Dec 11, 2024 | Court Rulings
Have you considered monitoring your employees’ communications at work? It’s a delicate balance to create a policy to monitor employees activities and protect your company without violating employees’ legal privacy protections. But you may have legitimate reasons for...
by Royer Advisors | Dec 11, 2024 | Uncategorized
Have you been thinking about your drug use policies? Recent trends in the labor market and drug enforcement has encouraged some employers to revise their drug use policies. Here are some of the issues to keep in mind when ensuring your company’s strategy is effective...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Bair v. Bair When confronted with quantifying the appreciation of non-marital property, it is common for valuators first to classify the change in value as “active” or “passive” and then do the valuation. A Florida case shows that, when applied prematurely, this...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
In re Appraisal of SWS Group, Inc. Only days after deferring to the merger price in the PetSmart case, the Delaware Court of Chancery opted for the discounted cash flow analysis in the instant appraisal proceeding. This case, which featured a bank holding company,...
