by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
Tri County Wholesale Distributors v. Labatt USA Operating Co. LLC, U.S. Dist. LEXIS 81914 (June 24, 2015) What is the best way to calculate the loss of well-known beer brands to a distributor whose franchise contract was lawfully terminated? This question, implicating...
by Royer Advisors | Dec 11, 2024 | IRS Regulation, Valuations
When determining fair market value (FMV), valuing donations other than cash or equivalents is rarely easy. Typically, FMV is the highest value that can be obtained for a gift in kind between a seller and a buyer who are acting independently from each other in an...
by Royer Advisors | Dec 11, 2024 | Business Plans, Court Rulings, Valuations
LongPath Capital, LLC v. Ramtron International Corp., 2015 Del. Ch. LEXIS 177 (June 30, 2015) The Delaware Court of Chancery was a hive of activity during summer 2015. In two months, the court issued a number of key valuation decisions—all long and deep. The following...
by Royer Advisors | Dec 11, 2024 | Divorce Litigation, Financial Planning, Valuations
During a divorce, when either spouse owns a private business interest, the divorce settlement is only as reasonable as the value of the business and the compensation of its owners. Replacement compensation can become a controversial issue, especially when the spouse...
by Royer Advisors | Dec 11, 2024 | Business Plans, Financial Planning, Valuations
Maine business owners are often surprised when they receive their valuation report from a hired appraiser. Often times the expert is hired to determine the fair market value of a business interest for, say, divorce or gift and estate tax purposes, and the client...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
Schickner v. Schickner, 2015 Ariz. App. LEXIS 48 (April 16, 2015) In the context of divorce, may a court apply a minority discount when valuing a minority interest in a business to determine the nonowner spouse’s fair share? This was the primary issue the Arizona...
