by Royer Advisors | Dec 11, 2024 | Business Plans, Valuations
The income approach is a common choice when appraisers are selecting appraisal techniques. Value is found with this technique by converting future economic benefits into their net present value. Long-term sustainable growth is a key part of this. Capitalization of...
by Royer Advisors | Dec 11, 2024 | Valuations
Small businesses may need a skilled valuation expert for several different reasons, but one of them is to calculate damages. A good valuator can discount future damages to present value, providing the ammunition businesses need to receive a just award. For...
by Royer Advisors | Dec 11, 2024 | Valuations
Perez v. Bruister, 2014 U.S. Dist. LEXIS 148314 (Oct. 16, 2014) An appraiser of dubious background proved to be a linchpin in a complex ESOP case that centered on allegations from the Department of Labor and individual plaintiffs against the plan’s trustees for buying...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Valuations
The 1993 Daubert case says that an attorney is permitted to challenge an expert witness’s credentials, and if successful, the expert will not be allowed to testify. One case before the U.S. Court of Federal Claims shows how an expert can successfully defend...
by Royer Advisors | Dec 11, 2024 | Business Plans, Valuations
Buy-sell agreements help protect small businesses with multiple owners if an owner dies, becomes disabled or chooses to leave the company. They should dictate who can buy the departing owner’s interest, when, how and for how much. It’s best if these contracts...
by Royer Advisors | Dec 11, 2024 | Divorce Litigation, Valuations
Crider v. Crider, 2014 Ind. App. LEXIS 416 (Aug. 26, 2014) In a recent divorce case involving a series of family businesses in which the husband owned interests, the trial court faced considerable hurdles to arrive at a valuation of the marital estate. A small army of...
