Articles From Brisbane Consulting Group

The Fifth District Court of Appeals of California recently addressed the valuation of a closely held business in connection with a divorce.

Reliable market indicators often provide the best evidence of a corporation’s fair value in statutory appraisal rights cases.

In a minority shareholder buyout case, the Indiana Supreme Court held that the language of a shareholder agreement controlled the application of valuation discounts under its mandatory buyback provision.

The business world has changed dramatically over the last two years. When buying a business, it’s imperative to evaluate its expected future performance, rather than focus on its historical results.

As businesses pivot to market changes during the COVID-19 pandemic, valuation experts are increasingly likely to rely on the discounted cash flow method to value businesses.

It’s critical for business valuation professionals to assess cyber risks when valuing a business.

A question that often arises in divorces cases is: To what extent should goodwill be included in the marital estate? The treatment of goodwill varies from state to state. 

A recent U.S. Tax Court case addressed the valuation of majority interests in five real estate holding companies for estate tax purposes.

In many litigation contexts — such as marital dissolutions and fraud investigations — one party may have a financial incentive to hide personal assets or income. Identifying and quantifying these undisclosed or underreported items can be challenging. 

The Consolidated Appropriations Act of 2021 (Act), signed into law on December 27, 2020, contains significant enhancements and improvements to the Employee Retention Credit (ERC) for 2020-2021.