by Royer Advisors | Dec 11, 2024 | Business Plans, 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...
by Royer Advisors | Dec 11, 2024 | Business Plans, Financial Planning, IRS Regulation, Tax Planning, Tax Preparation, Valuations
One of the best times to pause and review your financial planning strategy is Fall. A lot can happen in a year. You may need to revise your long-term financial plans if your personal life, market conditions or tax laws have changed. Here are some retirement and estate...
by Royer Advisors | Dec 11, 2024 | Business Plans, Court Rulings, Valuations
Akamai Techs., Inc. v. Limelight Networks, Inc., 2015 U.S. App. LEXIS 19848 (Nov. 16, 2015) In a protracted patent case, the defendant challenged the jury’s lost profits award to the plaintiff, claiming it relied on unsound expert testimony. The price disparity...
by Royer Advisors | Dec 11, 2024 | Divorce Litigation, IRS Regulation, Tax Planning, Tax Preparation, Valuations
If divorcing spouses own part of the stock in a closely held corporation, this may be one of their biggest marital assets, and often one spouse decides to buy out the other party’s shares by transferring some assets in exchange for the stock. However, it’s...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Tax Planning, Valuations
Guardian Energy, LLC v. County of Waseca, 2015 Minn. LEXIS 437 (Aug. 12, 2015) Quantifying external obsolescence (EO) poses a challenge even for experienced appraisers. No wonder the Minnesota tax court recently got into trouble when it rejected the analyses of the...
by Royer Advisors | Dec 11, 2024 | Business Plans, Financial Planning, Valuations
When selling a business, did you know there are some buyers who would be willing to pay a premium above the fair market value of the business on a controlling basis? These are strategic (or synergistic) buyers, and might include competitors looking to build market...
