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...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
Rabe v. Rabe, 2015 Ky. App. Unpub. LEXIS 379 (May 29, 2015) An opinion in a divorce case from the Kentucky Court of Appeals, although unpublished, merits attention because it shows the court ruling on the nature of goodwill in a business valuation based merely on the...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
TWC I, L.L.C. v. Damos, 2015 Iowa App. LEXIS 438 (May 20, 2015) It does not pay to fudge on an expert report. That’s the message from a court in a state statutory appraisal action in which discovery evidence cast doubt on the expert’s truthfulness and independence....
by Royer Advisors | Dec 11, 2024 | Business Plans, Debt & Financing, Financial Planning, Valuations
Because of their advantageous tax-free treatment, structured settlements are typically associated with the payment of personal injury damages. However, some business purchases and buyouts can also benefit from structured settlements using annuity payments from an...
by Royer Advisors | Dec 11, 2024 | Financial Planning, Valuations
One of the most contentious issues in business valuation is the discount for lack of marketability (DLOM). Reasons include that the DLMO varies significantly, depending on the rights and restrictions attached to the business interest, and also because it can lower a...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Tax Planning, Valuations
Owen v. Cannon, 2015 Del. Ch. LEXIS 165 (June 17, 2015) A joint fiduciary duty and statutory appraisal suit provided an opportunity for the Delaware Court of Chancery’s new chief, Chancellor Bouchard, to rule on the issue of tax affecting. In discussing the choices...
