by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
Horne-Ballard v. Ballard About two years ago, in Rohling v. Rohling, an Alabama appeals court upheld a trial court’s decision to admit into evidence a qualified expert’s estimate about the value of the owner spouse’s business based on a calculation engagement....
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Scalia v. Farmers National Bank of Danville & Weddle Bros. Const. Co. The Department of Labor recently settled ESOP litigation with the trustee Farmers National Bank of Danville (FNB). The settlement incorporates a process agreement that contains noteworthy...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Lund v. Lund A Minnesota district court ended (at least for now) a minority owner’s long struggle to sell her interest in a well-known Minneapolis family business. The case featured prominent valuators and a judge well versed in valuation jurisprudence, and it adds...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
In re Happy Child World, Inc. A low-profile appraisal case in front of the Delaware Court of Chancery raised important valuation questions, including how the court should determine the fair value of a nonoperating entity and how it should deal with the value of claims...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Magarik v Kraus Earlier this year, a New York trial court presiding over a buyout dispute featuring an online wholesaler of faucets, sinks, and fixtures rebuffed the departing shareholder’s valuation. His expert’s discounted cash flow analysis collapsed on account of...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
The Indiana Court of Appeals and the South Carolina Supreme Court recently issued noteworthy rulings on the appropriateness of discounts in valuing minority interests. The contexts in which the issue arose were different, but, in both cases, there was a compelled sale...
