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Valuing In-Kind Distributions of Closely Held Stock in Divorce

Valuing In-Kind Distributions of Closely Held Stock in Divorce

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

Which would you (or one of your clients) rather receive in a divorce settlement: cash or stock in a closely held business that is controlled by your former spouse? When divorce gets ugly, and it often does, cash might be a safer bet than in-kind distributions, but the...
Court Affirms Rightness of Expert’s ‘Marital Value’ Calculation

Court Affirms Rightness of Expert’s ‘Marital Value’ Calculation

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

In re Honer, 2015 Cal. App. Unpub. LEXIS 2531 (April 9, 2015) In a bitter California divorce, the valuation of two grocery stores was a sore point. The wife attacked the work of the husband’s expert because he used what he called the “marital value.” The appeals court...
How Purchase Offers Factor into the Valuation Equation

How Purchase Offers Factor into the Valuation Equation

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

Have you ever heard a business owner brag, “I was offered $X million for my business!”, or have you been lucky enough to receive an offer from another party to purchase your private business stock? It seems that such offers reveal how much an objective...
A Joint Expert Could Be Just What the Court Ordered

A Joint Expert Could Be Just What the Court Ordered

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

There is a common perception that financial expert witnesses are biased in favor of their clients’ financial interests. In truth, credentialed professionals must adhere to various ethical standards that require them to be independent and objective when serving...
Equity Recap: An Optional Capital Infusion

Equity Recap: An Optional Capital Infusion

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

Private equity funds offer a way to get a capital infusion for your Maine-based company for a period of time while maintaining a role in its operation and avoiding a sale or a merger. It’s called equity recapitalization and it typically involves selling a...
Financial Forecasts and Projections in Litigation

Financial Forecasts and Projections in Litigation

by Royer Advisors | Dec 11, 2024 | Accounting Standards, Valuations

The efficacy of financial forecasts or projections that are used by an expert when they are making a valuation in a litigation proceeding is a point that can be missed. If these forecasts are off, they can be the cause of a large difference between experts. It’s...
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Recent Posts

  • U.S. Supreme Court Affirms Inclusion of Corporate-Owned Life Insurance in Value of Company for Estate Tax Purposes
  • 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

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