Articles From Brisbane Consulting Group
Valuing Collateral in Bankruptcy
Posted by Johnathon Miles on May 15, 2023
A recent decision from the U.S. Court of Appeals for the Second Circuit provides a useful primer on how to value collateral for bankruptcy purposes.
Market Approach: Don’t Compare Apples to Oranges
Posted by Benjamin Schuver on May 01, 2023
Under the market approach, the value of a business is derived from comparisons between the subject company and transactions involving similar businesses.
DLOM Dilemma – Defendants’ Bad-Faith Behavior Precluded Marketability Discount
Posted by Douglas Sosnowski on April 17, 2023
In Sipko v. Koger, Inc., the New Jersey Supreme Court found that a discount for lack of marketability (DLOM) was inappropriate, noting the “defendants’ bad-faith behavior throughout this 15-year litigation.”
Redleaf v. Commissioner – Cash Payments are Property Settlement, Not Deductible Alimony
Posted by William P. Allen on April 03, 2023
Pursuant to a marital termination agreement from 2008, the husband in Redleaf v. Commissioner deducted $51 million in deferred cash payments to his ex-wife. The U.S. Court of Appeals for the Eighth Circuit Court affirmed that the payments weren’t deductible as alimony under the tax law that was in effect at the time the agreement was executed.
Selling Your Business - The Process from Start to Finish
Posted by Paul M. Herlan on March 23, 2023
Attendees learned from the team of experts as they walked through real-world examples of the entire merger and acquisition process from valuation, buyer research and drafting of the offering materials, negotiation of key deal terms and execution of the definitive agreement, to closing and post-closing activity.
Proposed FRE Amendments May Affect Your Expert Witnesses
Posted by Johnathon Miles on March 20, 2023
Proposed amendments to the Federal Rules of Evidence (FRE), expected to take effect in late 2023, may affect the admissibility of expert testimony.
How to Estimate Lost Profits for a Start-Up Business
Posted by Cameron Rosenecker on March 06, 2023
The usual methods of calculating lost profits may fall short when a start-up is involved.
Vectura Ltd. v. GlaxoSmithKline LLC – Reasonable Royalty Damages Reflect Built-In Apportionment
Posted by Douglas Sosnowski on February 20, 2023
Valuation experts commonly use the reasonable royalty method to measure damages in patent infringement cases. When a royalty base is the “entire market value,” an expert may apportion it among the product’s infringing and noninfringing components.
2023 Federal Tax Rate Guide
Posted by Douglas Sosnowski on February 16, 2023
Read the Brisbane Consulting 2023 Federal Tax Rate Guide here.
Use a Multifaceted Approach to Tackle Postacquisition Disputes
Posted by William P. Allen on February 06, 2023
In M&A transactions, disputes sometimes arise over contractual purchase price adjustments, representations and warranties, earnout provisions, or alleged misrepresentations by the seller.