by Royer Advisors | Dec 11, 2024 | Court Rulings
Step carefully when employees request time off under the Family and Medical Leave Act (FMLA). The FMLA is a minefield in a number of ways, including how eligibility for leave should be documented. According to the Department of Labor, an employee qualifies for time...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Tax Planning, Valuations
Matter of Digeser v. Flach A New York statutory fair value decision involving a construction company highlighted key differences in the experts’ income-based valuations. The parties’ appraisers disagreed over the applicable earnings period, normalization for...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Uncategorized
In early January, the U.S. Department of Labor (DOL) put out a fact sheet that details how the agency is aligning its policy on intern employment status with new rulings by several U.S. appellate courts. In the past, it would have been much more difficult to bring...
by Royer Advisors | Dec 11, 2024 | Court Rulings
Fewer than 100 of the thousands of cases appealed to the U.S. Supreme Court each year get a full-blown hearing and ruling. Encino Motorcars v. Navarro is one case that did make it through in the current court term. We wrote about this previously in relation to the...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Perez v. First Bankers Trust Services, Inc. Close on the heels of the Brundle case, in which the court ruled the ESOP trustee was liable for a $28 million overpayment, comes a second decision finding trustee liability. In tandem, these cases drive home the point that...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Danmark v. CMI USA, Inc., 2016 U.S. App. LEXIS 21672 (Dec. 6, 2016) In a reasonable royalty analysis, how much emphasis may an expert place on the patent holder’s profit margin before the analysis becomes a lost profits calculation in disguise? In answering this...