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 | 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...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
K.T. v. M.T., 2015 Tex. App., LEXIS 8558 (Aug. 13, 2015) Can a solo practice have commercial goodwill, and how do fair market value and the notion of a covenant not to compete (CNTC) fit into the picture? A recent Texas divorce case raised all of these questions and...
by Royer Advisors | Dec 11, 2024 | Business Plans, Court Rulings, Divorce Litigation, Financial Planning, Valuations
A covenant not to compete prevents the seller from competing in the same industry for a specified time period and within a specified geographic range, and on the part of the seller, is similar to title insurance to the buyer of the business. In this sense, it protects...
