royer-cpa.com
  • About
    • Who We Are
    • Meet Our Team
  • Services
    • Business Accounting + Advising
    • Business Tax Services
    • Litigation Support & Business Valuation
      • Zachary Gilbert, MST, CPA, CVA
      • Economic Damages & Settlements
      • Personal Injury & Wrongful Death
    • Dental Advisory Services
    • Municipal Auditing
    • Strategic Planning
    • Succession Planning
  • Careers
    • Employment Opportunities
    • Tax Season Internship Program
  • The Royer Report
  • Contact
Select Page
Covenants Not to Compete and Personal Goodwill

Covenants Not to Compete and Personal Goodwill

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...
Expert’s Application of Asset Approach ‘Defies Common Sense’

Expert’s Application of Asset Approach ‘Defies Common Sense’

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

In re Marriage of Hartung, 2015 Iowa App. LEXIS 688 (Aug. 5, 2015) Valuation methodology also was at the center of an Iowa divorce case in which the trial court found one method entirely inappropriate for the situation at hand and the other flawed in the way the...
Appraiser Lacks Necessary Valuation Expertise, Dissent Says

Appraiser Lacks Necessary Valuation Expertise, Dissent Says

by Royer Advisors | Dec 11, 2024 | Business Plans, Court Rulings, Financial Planning, Valuations

Shaffer v. Visaggio’s, Inc., 2015 Pa. Super. Unpub. LEXIS 2403 (July 29, 2015)  A Pennsylvania dissenting shareholder case raised questions about who is qualified to resolve valuation issues as well as what constitutes competent financial evidence. Valuators may find...
Tennessee Appeals Court Straddles Goodwill Issue in Divorce

Tennessee Appeals Court Straddles Goodwill Issue in Divorce

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

Lunn v. Lunn, 2015 Tenn. App. LEXIS 515 (June 29, 2015) Tennessee divorce courts seem divided on how to treat the goodwill of a business, specifically on the question of whether to adopt a distinction between enterprise and personal goodwill. The current rule seems to...
Complex Facts Test Patent Experts’ Apportionment Skills

Complex Facts Test Patent Experts’ Apportionment Skills

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

Finjan, Inc. v. Blue Coat Systems, Inc., 2015 U.S. LEXIS 91528 (July 14, 2015) What apportionment techniques can a damages expert use to ensure the capture of the proceeds from the infringing features but not the noninfringing components? This question dominated a...
Why Business Owners Don’t Plan for Succession and Why it’s Critical

Why Business Owners Don’t Plan for Succession and Why it’s Critical

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

It can be difficult to plan for your replacement and deal with your mortality, which is why many Maine business owners procrastinate putting a well-conceived succession plan in place. The reasons are understandable. However, there are many reasons why it’s best to...
« Older Entries
Next Entries »

Recent Posts

  • 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
  • North Carolina Court of Appeals Affirms Trial Court as to Inclusion of Personal Goodwill

Recent Comments

No comments to show.
Royer_Logo_General_2022_Outlined_Horizontal_White


6 Fundy Road, Suite 100
Falmouth, ME 04105 



(207) 781-3445



info@royer-cpa.com

  • Follow
  • Follow
Name