Topic
Valuation
279 published works
Keeping It Real Estate
Supreme Court decision slashes empty rates bills for developers
The rateable value of commercial premises is generally equal to the rent payable under a hypothetical letting on the relevant assessment date. There are some express statutory assumptions for this…
Wills, Trusts & Estates Prof Blog
Article on Life Insurance Valuation for Seniors
Jon B. Mendelsohn recently published an Article entitled, Rethinking Life Insurance Valuation for Seniors, Trusts & Estates (Nov. 2016). Provided below is a summary of the Article:Life insurance has long…
Canada-U.S. Blog
It Remains All About Compliance Programs!
By Su Ross
Originally published by the Journal of Commerce - November 2016 In early October, Customs and Border Protection (CBP) sent a letter to all the fruit and vegetable importers asking them…
Trusts, Estates and Elder
Can “Blind” Negligence Constitute a Breach of a Fiduciary Duty?
Argument Recap: Heisinger v. Cleary, SC 19633 In Heisinger v. Cleary, SC 19633, the Supreme Court heard argument in a case alleging mismanagement of a decedent’s estate and residuary trust.…
Pension Risk Matters
Con Keating Weighs In About Pension Liability Valuation
I had the pleasure of meeting Mr. Con Keating a few years ago when I visited London on business. We had been introduced by the then CEO of a UK-based pension…
Agricultural Law and Taxation Blog
Treasury Attacks Estate and Entity Planning Techniques With Proposed Valuation Regulations
Over the past few decades, valuation discounting through the use of family-owned business entities has become a popular estate and gift tax planning technique. If structured properly, the courts have…
Wills, Trusts & Estates Prof Blog
Proposed Regulations Elimination of Valuation Discounts
The IRS recently published proposed regulations, detailing its desire to curtail the use of valuation discounts used to transfer interests in family-controlled entities. These valuation discounts typically have allowed family…
Valuation Litigation & Shareholder Rights Blog
Delaware Chancery Awards 28% Premium in Dell Appraisal Case
By Steve Hecht
In a highly anticipated appraisal decision, Vice Chancellor Laster today valued Dell’s common stock at $17.62 per share, reflecting a 28% premium above the $13.75 merger price that was paid to…
Pension Risk Matters
Hard to Value Assets, Hedge Funds and Investment Fiduciaries
As I have pointed out on multiple occasions, valuation is an integral part of investment risk management for several reasons. First, fees paid to asset managers are frequently linked to performance…
The D&O Diary
Theranos, the SEC, and the Enforcement of the Securities Laws Against Private Companies
In a speech last month, SEC Chair Mary Jo White signaled that the agency was going to be paying closer attention to private companies, particularly so-called “unicorns” – that is,…