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Know the Rules Before Checking Employee Medical Records

Know the Rules Before Checking Employee Medical Records

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...
Court Dismisses S Corp Tax Argument in Fair Value Buyout

Court Dismisses S Corp Tax Argument in Fair Value Buyout

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...
The Outlook for Internships is Looking Up

The Outlook for Internships is Looking Up

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...
Supreme Court Spotlights Employee Status: Exempt or Not?

Supreme Court Spotlights Employee Status: Exempt or Not?

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...
ESOP Trustee’s ‘Passive and Blind’ Adoption of Valuation Spells Liability

ESOP Trustee’s ‘Passive and Blind’ Adoption of Valuation Spells Liability

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...
Federal Circuit Discusses Rationale Behind Different Measures of Damages

Federal Circuit Discusses Rationale Behind Different Measures of Damages

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...
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Recent Posts

  • 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
  • North Carolina Court of Appeals Affirms Trial Court as to Inclusion of Personal Goodwill

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