by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Minn. Energy Res. Corp. v. Commissioner of Revenue, 2016 Minn. LEXIS 715 (Nov. 9, 2016) The Minnesota Supreme Court reviewed a tax court valuation involving a public utility company. The court’s opinion delves into bread-and-butter valuation issues such as how best to...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
Ramundo v. Ramundo, 2017 N.J. Super. Unpub. LEXIS 443 (Feb. 24, 2017) A New Jersey divorce case revolving around the valuation of a chiropractic practice is a good example of how a skilled valuation expert may produce a credible, if incomplete, appraisal when denied...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Merion Capital L.P. v. Lender Processing Servs., 2016 Del. Ch. LEXIS 189 (Dec. 16, 2016) The adage is that the Delaware Court of Chancery has a bias toward the discounted cash flow analysis when determining fair value in statutory appraisal actions. Yet, in the past...
by Royer Advisors | Dec 11, 2024 | Court Rulings
The U.S. Supreme Court recently ruled that service advisors at car dealerships, whose jobs included selling repair and maintenance services, are not eligible to receive overtime. According to the Court, they’re covered by the provision in the Fair Labor...
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...
