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Dated Valuation Not Per Se Unreliable Indicator of FMV

Dated Valuation Not Per Se Unreliable Indicator of FMV

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

Sparks v. Sparks, 2013 Mo. App. LEXIS 1421 (Nov. 26, 2013) As the husband pursued a divorce, he thought it necessary to sell part of his animal hospital to comply with any upcoming equalization payment order and procured a valuation. The trial court stayed the sale...
The Royalty Method: An Effective Alternative when Valuing Intellectual Property

The Royalty Method: An Effective Alternative when Valuing Intellectual Property

by Royer Advisors | Dec 11, 2024 | Valuations

Most Maine-based businesses today have valuable intellectual property. Valuing it can be difficult, as the most commonly applied valuation methods of market, income and cost, aren’t always effective when valuing intellectual property. For this reason,...
Expert’s Disregard of ASB Guidelines Imperils Valuation

Expert’s Disregard of ASB Guidelines Imperils Valuation

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

Vega v. Fulcrum Energy, LLC, 2013 Tex. App. LEXIS 12323 (Oct. 3, 2013) After a partnership dispute arose, the dismissed stakeholder sued, claiming the defendants breached an agreement that required them to buy back his interest, and retained an expert to value the...
Consider an Alternate Metric to Value Your Small Business

Consider an Alternate Metric to Value Your Small Business

by Royer Advisors | Dec 11, 2024 | Valuations

Traditional valuation models don’t necessarily work for Maine small businesses and professional practices. Public market data may be less relevant for a small business that functions primarily as a job or steady source of income its owner(s). Instead, business...
Lost Profits or Lost Value of the Business?

Lost Profits or Lost Value of the Business?

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

Let’s say that Maine Delicious Lobster Company loses its contract to deliver lobster for its primary customer, Good Maine Sandwich Company. Furthermore, the contract loss was due to an alleged breach by Good Maine Sandwich Company. The lobster company sues the...
Reliable or obsolete? DE Chancery Scrutinizes Precrisis Projections

Reliable or obsolete? DE Chancery Scrutinizes Precrisis Projections

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

Towerview LLC v. Cox Radio, Inc., 2013 Del. Ch. LEXIS 139 (June 28, 2013) Five years after the 2008 economic meltdown, observers look back with a good deal of hindsight. But when the Delaware Court of Chancery recently assessed the reliability of prerecession...
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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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