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Business Valuation Articles

 

To Tax Affect or Not to Tax Affect? Federal Case Reviews the Tax-Affecting Debate for Pass-Through Entities

To Tax Affect or Not to Tax Affect? Federal Case Reviews the Tax-Affecting Debate for Pass-Through Entities

Posted by Louis Cercone, Jr. on October 22, 2019

In Kress v. United States, a federal district court accepted the practice of tax affecting the earnings of so-called “pass-through” entities. It also rejected the application of a premium to reflect the tax advantages of owning a minority interest in a pass-through business.

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Adjusted Deal Price or Unaffected Market Value? Delaware Supreme Court Reverses “Fair Value” Ruling

Adjusted Deal Price or Unaffected Market Value? Delaware Supreme Court Reverses “Fair Value” Ruling

Posted by Louis Cercone, Jr. on September 17, 2019

Delaware’s Supreme Court recently struck down a controversial statutory appraisal decision in Verition Partners Master Fund Ltd. v. Aruba Networks, Inc.

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The Cost of Capital Counts

The Cost of Capital Counts

Posted by Douglas Sosnowski on September 03, 2019

The cost of capital is an important consideration when valuing a business under the income approach.

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Namerow v. PediatriCare Associates: When Was That Buyout Provision Last Updated?

Namerow v. PediatriCare Associates: When Was That Buyout Provision Last Updated?

Posted by Louis Cercone, Jr. on August 20, 2019

The buyout provision of an owners’ agreement must be carefully drafted and regularly reviewed. If it isn’t, the buyout may not be legally enforceable — or serve the owners’ current needs.

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Industry Experience is Key When Valuing Professional Practices

Industry Experience is Key When Valuing Professional Practices

Posted by William P. Allen on August 06, 2019

In litigation involving professional practices, many courts have recognized the importance of industry-specific valuation experience.

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How to Value a Start-Up Business

How to Value a Start-Up Business

Posted by Douglas Sosnowski on July 02, 2019

Start-ups present valuation challenges because they often have limited earnings and cash flow. Business valuation experts must look to other factors, many of them subjective, to estimate value.

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West Plains, LLC v. Retzlaff Grain Co.: Loss-of-Value Damages Upheld Despite Survival of Business

West Plains, LLC v. Retzlaff Grain Co.: Loss-of-Value Damages Upheld Despite Survival of Business

Posted by Louis Cercone, Jr. on June 18, 2019

In commercial tort claims, courts must decide how much damage the plaintiff suffered from the defendant’s alleged wrongdoing. A recent Eighth U.S. Circuit Court of Appeals case upheld a jury’s damages award based on lost market value, even though the business wasn’t completely destroyed.

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Valuing Distressed Companies

Valuing Distressed Companies

Posted by William P. Allen on June 04, 2019

Struggling businesses face different financial challenges than healthy ones do. These differences factor into their estimations when valuing troubled companies.

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Close-Up on Goodwill in Divorce Cases

Close-Up on Goodwill in Divorce Cases

Posted by Douglas Sosnowski on May 21, 2019

When divorcing spouses own a private business interest, it complicates the settlement process. In general, the business needs to be valued and then included — either entirely or partially, depending on state law and legal precedent — in the marital estate.

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Beyond Georgia-Pacific: How Market Data can be Used to Calculate Reasonable Royalty Damages

Beyond Georgia-Pacific: How Market Data can be Used to Calculate Reasonable Royalty Damages

Posted by Louis Cercone, Jr. on May 07, 2019

In intellectual property infringement cases, business valuation experts often use the Georgia-Pacific model to determine reasonable royalty rates. There are 15 factors that are considered under this model, but there is a market-based alternative that has also been gaining momentum.

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