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Factoring Uncertainty into the Value of Your Business

Factoring Uncertainty into the Value of Your Business

by Royer Advisors | Dec 11, 2024 | Business Plans, Valuations

There are numerous uncertainties in the marketplace currently facing businesses. Tax laws could substantially change as President Trump and Republican congressional leaders work toward fulfilling their campaign promises. The estate tax could be repealed, and various...
Chancery Rejects Deal Price Based on Unquantifiable ‘Sales Process Mispricing’

Chancery Rejects Deal Price Based on Unquantifiable ‘Sales Process Mispricing’

by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations

In re Appraisal of Dell Inc., 2016 Del. Ch. LEXIS 81 (May 31, 2016) The Delaware Court of Chancery’s favoring the value derived from a post-merger discounted cash flow analysis over the deal price in the Dell statutory appraisal action stunned the world of high...
Unilateral Partnership Dissolution Exacts Steep Price from Wrongdoer

Unilateral Partnership Dissolution Exacts Steep Price from Wrongdoer

by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations

Congel v Malfitano, 2016 N.Y. App. Div. LEXIS 3706 (May 18, 2016) What a difference a word makes. That’s the lesson from a recent New York appellate ruling in a dispute in which a minority shareholder was found liable of wrongfully breaching the partnership agreement...
Sound Valuation Report Keeps Expert Alive in Daubert Fight

Sound Valuation Report Keeps Expert Alive in Daubert Fight

by Royer Advisors | Dec 11, 2024 | Court Rulings, Fraud Prevention, Valuations

MSKP Oak Grove, LLC v. Venuto, 2016 U.S. Dist. LEXIS 84950 (June 29, 2016) A recent fraud case illustrates how a thorough expert report can help an embattled valuator stay the course even in the tumult of litigation. The key is to document everything. Need for reverse...
Bankruptcy Court Favors DCF to Value Dissociated Interest

Bankruptcy Court Favors DCF to Value Dissociated Interest

by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations

Hanckel v. Campbell (In re Hanckel), 2015 Bankr. LEXIS 4202 (Dec. 11, 2015) Prior to filing for Chapter 7 bankruptcy, the debtor, who owned a stake in a family business, transferred his share to his father, the co-owner. Subsequently, the Chapter 7 trustee proved the...
Appeals Court Fudges DLOM Issue in Divorce Case

Appeals Court Fudges DLOM Issue in Divorce Case

by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations

Grant v. Grant, 2016 Tenn. App. LEXIS 327 (May 12, 2016) Appraisers rely on clear directives from the courts to produce sound valuations, but they may not always get them. A recent Tennessee appellate ruling in a divorce dispute is a case in point. The issue was...
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Recent Posts

  • A New Maine Tax Law Could Reduce Your Federal Tax Bill — Here’s What You Need to Know
  • U.S. Supreme Court Affirms Inclusion of Corporate-Owned Life Insurance in Value of Company for Estate Tax Purposes
  • 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

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