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...
by Royer Advisors | Dec 11, 2024 | Accounting Standards, IRS Regulation, Tax Planning, Tax Preparation, Valuations
Donations from a will may not actually get to your organization for some time because of probate and estate administration. That raises the issue of what value and what date to use in issuing the official tax receipt. When a will contains a gift in kind to be donated,...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
When considering how the value of an asset will be determined, it is common to contemplate which method the appraiser will use or whether the discounts might apply. However, one critical factor that may not immediately come to mind, is the appraisal date. What’s...
