In August 2022, we digested and entered into the BVLaw case platform a stockholder litigation case, In re GGP,1 wherein the Supreme Court of Delaware determined that the Delaware Chancery Court erred in dismissing claims regarding appraisal rights disclosures...
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Clean Bookkeeping is an essential aspect of running a business. It involves maintaining accurate financial records of all transactions, including income, expenses, assets, liabilities, and equity. But it also means keeping the finances of the business and the owners...
A recent case1 in federal district court in New Mexico dealt with two motions to exclude a witness under the Daubert rules because the financial statements provided to the BV expert were not prepared under GAAP and were otherwise potentially...
Businesses are valued in a number of different ways; discounted cash flows, net tangible assets, and cost of creation, to name but a few. The methodology most often applied however, is the capitalisation of future maintainable earnings (CFME)… and...
Keeping the books clean is an essential aspect of running a business. It involves maintaining accurate financial records of all transactions, including income, expenses, assets, liabilities, and equity. But it also means keeping the finances of the business and...
Griggs v. Griggs, 2023 Vt. Unpub. LEXIS 18; 2023 WL 2473542 A new case from the Supreme Court of Vermont affirms a trial court decision that allows the valuator of a business that received PPP loan proceeds to include...
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Estate of Cecil v. Commissioner, T.C. Memo 2023-24; 2023 Tax Ct. Memo LEXIS 24 The Tax Court recently allowed tax affecting for a pass-through entity in the case of Estate of Cecil v. Commissioner. As has been common in...
Continuing along with the artificial intelligence (AI) theme, here are a couple of observations about ChatGPT. I talked about it in a recent blog entry. As I pointed out in that post, ChatGPT is intended to make “content creation faster, easier,...
<p>Artificial intelligence (AI) is in the news almost every day. While still in its infancy, it is growing in awareness and use in giant leaps. The most recent example comes from Alexis Leondis, an opinion columnist for Bloomberg. Leondis...