Estate of Aaron Jones v. Commissioner, T.C. Memo. 2019-101 (Aug. 19, 2019) For years, the appraisal community has wondered when the U.S. Tax Court will recognize the need for tax affecting when valuing pass-through entities (PTE) and how the court...
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At the end of every year, BVLaw takes stock of valuation and damages cases that have dominated the conversation among financial experts by making law or influencing in some other way attitudes on key valuation issues. Here is our...
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Manichean Capital, LLC v. SourceHOV Holdings, Inc., 2020 Del. Ch. LEXIS 38, 2020 WL 496606 (Jan. 30, 2020) In an appraisal proceeding in which the Delaware Court of Chancery favored the discounted cash flow analysis as the means with...
Just as the novel coronavirus causing COVID-19 brought businesses and economic activity to a sudden halt, an ABA panel discussed the grave effects on businesses and the legal doctrines available to business owners to mitigate the economic injury stemming...
Filing a business interruption claim has become one of the go-to moves for businesses as they try to mitigate the impact of COVID-19. A discussion of two cases that were adjudicated just before the COVID-19 crisis came into relief...
The Indiana Court of Appeals and the South Carolina Supreme Court recently issued noteworthy rulings on the appropriateness of discounts in valuing minority interests. The contexts in which the issue arose were different, but, in both cases, there was...
COVID-19-related business interruption cases are winding their way through the court system, and one state court, in a matter of first impression, recently issued a decision. A Michigan court dismissed a restaurant owner’s suit against the insurance company that...
How do you resolve a divorce case during COVID-19, when many businesses in all kinds of industries are coping with significant losses and continuing uncertainty over future performance? This was the topic of an excellent panel discussion that was...
A recent article in the New York Times extols the virtues of employee ownership through employee stock ownership plans (ESOPs). And trade groups for employee-owned businesses have noted bipartisan Congressional support for ESOPs. But ESOP experts (trustees and appraisers) worry that… Click here...