NFTs are all the rage! Almost every day, I run into another article on the subject. In the context of what is going on today relative to NFTs, the token part is a digital unit of data stored on...
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Buckley v. Carlock, 2022 Tenn. App. LEXIS 75; 2022 WL 593549 In the April 20, 2022, issue of the BVWire (Issue 235-3) as well as in a recent BVLaw Alert, we published a short piece about a shareholder dissent/oppression...
A recent opinion from the Delaware Court of Chancery, In Re Cellular Tel. P’ship Litig., 2022 Del. Ch. LEXIS 56 (Cellular), is likely to raise eyebrows within the business valuation profession. In this shareholder dissent suit, which the court described (appropriately)...
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Lately, there have been discussions online about the impact of ASC 840 and 842 (rules on accounting for leases) on valuations of businesses. ASC 840 was the original lease accounting under generally accepted accounting principles (GAAP). It required the...
Whether or not a business owner plans to sell or transfer their business in the next few years, obtaining a proper business valuation is critical. A professional valuation performed by an accredited specialist, based on accurate modeling and sound...
The AICPA has issued a bridging document to move a VS100 (Statement on Standards for Valuation Services) valuation engagement to an International Valuation Standards (IVS)-compliant valuation engagement. This is the culmination of a project that has been in development...
Case: Quattro Parent LLC v. Rakib Citation: 2022 N.Y. Misc. LEXIS 260; 2022 NY Slip Op 30190(U) The plaintiff, Quattro Parent LLC (Quattro), moved for a summary judgment on damages in a breach of contract case. The court had already decided...
In re MultiPlan Corp. Stockholders Litig., 2022 Del. Ch. LEXIS 1; 2022 WL 24060 Well a firestorm hit the legal world of special purpose acquisition corporations (SPACs) when the Delaware Court of Chancery (Lori W. Will, VC) denied motions to...
Two new cases exemplify the need to know the law in the jurisdiction of your case in a marital dissolution (divorce). In Harvey v. Harvey, the California Appellate Court noted that a tax liability is not taken into account unless...