A recent California appeal of a divorce case demonstrated a proper way of managing a situation where the valuation analyst has received insufficient information to allow for a conclusion of value as to an asset or assets. In the...
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The rule changes to FRE 702, which we have covered previously,1 went into effect on Dec. 1, 2023. As expected, case opinions are already noting the new rule and how it impacts a particular case. In this post, we...
Judges and valuation professionals seem to be missing the boat on the proper application of the capitalized cash flow (CCF) method under the income approach. The method depends on the present value of the future cash flows of the...
The Biden administration has indicated that it is preparing to seize some patents from Big Pharma. An opinion piece in the Dec. 11, 2023, Wall Street Journal1 notes that the Biden administration is rewriting laws to allow it to take...
Hmmm…this page may be offline. With our new website this page may have moved or ‘disappeared.’ Here are some helpful links to get you to back to the right place.Or, try our search function in the upper right hand corner. ...
Hoensheid v. Comm’r (In re Estate of Hoensheid), T.C. Memo 2023-34; 2023 Tax Ct. Memo LEXIS 33 In a recent Tax Court case,1 the court backed the IRS when it issued a deficiency notice alleging anticipatory income and capital...
Well here we go again. Another court accepts a calculation of value in a litigation, and this time it has a problematic twist to it! he case is B.M. v. R.C., 2023 Alas. LEXIS 102 (Oct. 11, 2023). The Supreme Court...
So what do interest rates have to do with it? With what, you say? As business valuators, we know well that interest rates can impact the value of a business in a number of ways. The first and most...
We have posted in the past on the status of artificial intelligence (AI). We will likely do so from time to time in the future. Frankly, the activities in AI are moving so fast and so wide that it...
by Brett Goodyer Most accountants and small business operators have a pretty well tuned bullshit detector. You can smell a snake oil peddler from 20 paces. We all receive 50 emails and 10 calls a day at a minimum...