by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Tri County Wholesale Distributors v. Labatt USA Operating Co. LLC, U.S. Dist. LEXIS 81914 (June 24, 2015) What is the best way to calculate the loss of well-known beer brands to a distributor whose franchise contract was lawfully terminated? This question, implicating...
by Royer Advisors | Dec 11, 2024 | Business Plans, Court Rulings, Valuations
LongPath Capital, LLC v. Ramtron International Corp., 2015 Del. Ch. LEXIS 177 (June 30, 2015) The Delaware Court of Chancery was a hive of activity during summer 2015. In two months, the court issued a number of key valuation decisions—all long and deep. The following...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
Rabe v. Rabe, 2015 Ky. App. Unpub. LEXIS 379 (May 29, 2015) An opinion in a divorce case from the Kentucky Court of Appeals, although unpublished, merits attention because it shows the court ruling on the nature of goodwill in a business valuation based merely on the...
by Royer Advisors | Dec 11, 2024 | Court Rulings, IRS Regulation, Tax Planning
In recent months, there have been several significant developments on the estate tax front, and in 2016, the federal gift and estate tax exemption increased to $5.45 million (up from $5.43 million for 2015). Here are some tips to help you stay atop the changes. New...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
TWC I, L.L.C. v. Damos, 2015 Iowa App. LEXIS 438 (May 20, 2015) It does not pay to fudge on an expert report. That’s the message from a court in a state statutory appraisal action in which discovery evidence cast doubt on the expert’s truthfulness and independence....
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
Schickner v. Schickner, 2015 Ariz. App. LEXIS 48 (April 16, 2015) In the context of divorce, may a court apply a minority discount when valuing a minority interest in a business to determine the nonowner spouse’s fair share? This was the primary issue the Arizona...
