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 | Valuations
How would you value a business? Although the techniques sound simple, do-it-yourself appraisals can generate misleading results. Each business requires a customized approach, as well as fine-tuning and subtle nuances, and each. The three approaches appraisers use to...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
In this article we will discuss two appellate court cases that teach valuable lessons that apply when valuing a business interest in divorce. Legal precedent related to the use of expert witnesses and business appraisals in divorce tends to vary from state to state....
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Rowe v. DPI Specialty Foods, 2015 U.S. Dist. LEXIS 110605 (Aug. 19, 2015) Causation confounds even experienced valuators. A common mistake is not to address it at all and risk exclusion under Daubert. But a recent decision presents the opposite situation: an expert...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
In divorce cases it’s common for an interest in a closely held business or professional practice to be the marital estate’s most valuable asset. In many states, a valuator may be called upon to distinguish between active appreciation in the business’s...
