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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...
What Is the Correct Standard of Value in Divorce?

What Is the Correct Standard of Value in Divorce?

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

The specialty of business valuation is evolving, and one recent development is the emergence of investment value as the appropriate standard of value in some divorce cases, rather than fair market value. This trend is important to monitor to ensure your valuation...
Chancery Again Puts Trust in Merger Price Over Questionable DCF

Chancery Again Puts Trust in Merger Price Over Questionable DCF

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

Merion Capital LP & Merion Capital II LP v. BMC Software, 2015 Del. Ch. LEXIS 268 (Oct. 21, 2015) Don’t second-guess the result of a robust, arm’s-length sales process! That’s the view the Delaware Court of Chancery has been taking lately in statutory appraisal...
Trial Court Fumbles Economic Damages Assessment

Trial Court Fumbles Economic Damages Assessment

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

Lane v. Lampkin, 2015 Miss. LEXIS 503 (Oct. 8, 2015) (Lampkin II)  It’s not uncommon for a trial court to decide a valuation issue by “splitting the baby”—that is, reaching a compromise somewhere in the middle of the opposing figures. Often the decision, however...
A Closer Look at the Market Approach

A Closer Look at the Market Approach

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

When valuing a business, there are three approaches: the cost, market and income approaches. In this article, we focus on the market approach, which the International Glossary of Business Valuation Terms defines as: A general way of determining a value indication of a...
‘Reasonably Equivalent Value’ Analysis Meets FMV Standard, Court Says

‘Reasonably Equivalent Value’ Analysis Meets FMV Standard, Court Says

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

In re Mercury Cos., 2015 Bank. LEXIS 3443 (Oct. 9, 2015) (In re Mercury II) After filing for Chapter 11 bankruptcy, the plaintiff claimed the sale of certain subsidiaries to the defendant entities was an avoidable fraudulent transfer. The Bankruptcy Court considered...
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Recent Posts

  • 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
  • Expert’s Testimony Is Excluded as to Solvency—Adjustments to the Balance Sheet of Debtor Were Inappropriate

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