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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....
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...
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...
Court ‘Sympathizes’ With Businesses Claiming COVID-19-Related Losses but Finds No Coverage Under Policy

Court ‘Sympathizes’ With Businesses Claiming COVID-19-Related Losses but Finds No Coverage Under Policy

by Royer Advisors | Dec 11, 2024 | Court Rulings

Diesel Barbershop, LLC v. State Farm Lloyds COVID-19-related damages cases are making their way through state and federal courts. Plaintiffs typically are businesses that have suffered economic losses because of various mandatory shutdowns. They file claims with their...
Plaintiff’s COVID-Related Contract Claim Falters Despite Force Majeure Provision

Plaintiff’s COVID-Related Contract Claim Falters Despite Force Majeure Provision

by Royer Advisors | Dec 11, 2024 | Court Rulings

NetOne, Inc. v. Panache Destination Management While the economy teeters during the ongoing COVID-19 crisis, courts are beginning to rule on lawsuits brought by businesses under various legal theories. In the instant case, the plaintiff suggested the defendant had...
Court of Chancery Sanctions Use of Asset Approach in Complex Appraisal Case

Court of Chancery Sanctions Use of Asset Approach in Complex Appraisal Case

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

In re Happy Child World, Inc. A low-profile appraisal case in front of the Delaware Court of Chancery raised important valuation questions, including how the court should determine the fair value of a nonoperating entity and how it should deal with the value of claims...
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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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