royer-cpa.com
  • About
    • Who We Are
    • Meet Our Team
  • Services
    • Business Accounting + Advising
    • Business Tax Services
    • Litigation Support & Business Valuation
      • Zachary Gilbert, MST, CPA, CVA
      • Expert Witness Testimony
      • Economic Damages & Settlements
      • Business Valuation
      • Business Interruption Insurance Claims
    • Dental Advisory Services
    • Municipal Auditing
    • Strategic Planning
    • Succession Planning
  • Careers
    • Employment Opportunities
    • Tax Season Internship Program
  • The Royer Report
  • Contact
Select Page
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....
Court Finds Delayed Disclosure of Expert’s Complete Report ‘Substantially Justified’

Court Finds Delayed Disclosure of Expert’s Complete Report ‘Substantially Justified’

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

Wright v. Old Gringo, Inc. In this discovery dispute, the defendants sought to exclude the plaintiff expert’s valuation report, arguing it was untimely and the late disclosure would hurt the defendants. In rejecting the defense motion, the court noted any delay was...
Court Affirms Plaintiff’s Showing of Loss of Income Pursuant to Business Interruption Policy

Court Affirms Plaintiff’s Showing of Loss of Income Pursuant to Business Interruption Policy

by Royer Advisors | Dec 11, 2024 | Court Rulings

Binghamton Precast & Supply Corp. v Liberty Mutual Fire Insurance Co. Filing a business interruption claim has become one of the first remedies businesses suffering from the economic consequences of COVID-19 look to in an attempt to mitigate the damage to their...
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....
High Court Approves of Trial Court’s Rejection of Discounts in Fair Value Determination

High Court Approves of Trial Court’s Rejection of Discounts in Fair Value Determination

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

Puklich v. Puklich A buyout dispute between siblings who owned several businesses generated a noteworthy decision from the North Dakota Supreme Court on the use of valuation discounts. Reviewing the applicable case law, the high court found the trial court, in...
Parties Fight Over Notes-Containing Expert Report: Draft or Final Version?

Parties Fight Over Notes-Containing Expert Report: Draft or Final Version?

by Royer Advisors | Dec 11, 2024 | Court Rulings

County of Maricopa v. Office Depot Inc. Several sessions at the recent AICPA conference in Las Vegas highlighted the importance of expert discovery in litigation and noted that draft reports continue to be a hot-button issue. A recent contract dispute, litigated in...
« Older Entries
Next Entries »

Recent Posts

  • A New Maine Tax Law Could Reduce Your Federal Tax Bill — Here’s What You Need to Know
  • 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

Recent Comments

No comments to show.
Royer_Logo_General_2022_Outlined_Horizontal_White


6 Fundy Road, Suite 100
Falmouth, ME 04105 



(207) 781-3445



info@royer-cpa.com

  • Follow
  • Follow
Name