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 | Uncategorized
As we’ve been discussing, the IRS recently announced special tax relief for leave-based donation programs set up by employers to assist victims of Hurricane Harvey and Tropical Storm Harvey. Basics of Employer Programs This means an employer can allow its employees to...
by Royer Advisors | Dec 11, 2024 | Business Plans, Uncategorized, Valuations
IRS Revenue Ruling 59-60 is an essential building block of modern appraisal practice. It identifies “the condition and outlook of the specific industry” as one of the factors to consider when valuing a private business. But how do investors measure...
by Royer Advisors | Dec 11, 2024 | Business Plans, Court Rulings, Uncategorized, Valuations
Chancery Adopts Merger Price Sans Cost Savings Reduction Merlin Partners LP v. AutoInfo, Inc., 2015 Del. Ch. LEXIS 128 (April 30, 2015) In a Delaware statutory appraisal action, the Chancery once again determined that the merger price trumped values resulting from...
by Royer Advisors | Dec 11, 2024 | Business Plans, Financial Planning, Uncategorized, Valuations
Privately-held Maine business owners might need appraisals of their interests for many reasons, including: Small business loans, Strategic planning, Mergers, acquisitions and shareholder buy-ins (or buy-outs), Equitable distributions of marital estates, Minority...
by Royer Advisors | Dec 11, 2024 | Uncategorized
Finby v. Finby, 2013 Cal. App. Unpub. LEXIS 9097 (Dec. 18, 2013) A California divorce case in which one spouse was a financial advisor with an impressive client list raised a host of conceptual and technical valuation questions as to the community’s interest in her...
