Topic
Valuation
279 published works
The Capital Commitment
SEC Chair Shines a Spotlight on “Unicorns” in Silicon Valley Remarks
By Anthony M. Drenzek, Joel Cavanaugh
On March 31, 2016, SEC Chair Mary Jo White delivered the keynote address at the Silicon Valley Initiative hosted by the SEC-Rock Center for Corporate Governance at Stanford University. A…
The CPA Desk
Valuing Intangible Assets
Companies are placing increasingly high values on intangible assets such as brands and customer data. These are strong points of value for companies that can help them create the right products,…
Delaware Corporate & Commercial Litigation Blog
Chancery Upholds Disputed Valuation Based on Contract Rights
A recent decision of the Delaware Court of Chancery applies a practical standard to uphold the valuation of shares based on a procedure in an LLC Agreement that called for…
PropertyProf Blog
McLaughlin on Valuing Conservation Easements
Nancy McLaughlin (Utah) has posted Conservation Easements and the Valuation Conundrum (Florida Tax Review) on SSRN. Here's the abstract:For more than fifty years, taxpayers have been able to claim a federal…
Delaware Chancery Law Blog
Books and Records Request – Valuation as Proper Purpose
The Court of Chancery's recent decision of In re: New Media Books and Records Action, C.A. No. 9984-VCN (Del. Ch. Dec. 23, 2015) demonstrates the Court's reluctance to grant books and records…
Nonprofit Law Prof Blog
Conservation Easements and the Valuation Conundrum
I recently posted an article on SSRN entitled Conservation Easements and the Valuation Conundrum, forthcoming in the Florida Tax Review. The article addresses valuation and valuation abuse in the conservation…
DuetsBlog
Who Decides What Your Brand’s Worth?
By Steve Baird®
On this Cyber Monday, I'm left wondering, will we ever have a day when the metrics and automated tools available are so accurate and reliable that intangible assets like brands…
Valuation Litigation & Shareholder Rights Blog
Delaware Chancery Looks to Merger Price in BMC Software Ruling
By Steve Hecht
Vice Chancellor Glasscock issued his valuation decision this week in the BMC Software case, which we have previously blogged about concerning its threshold ruling rejecting any share-tracing requirements and thus…
Pension Risk Matters
Pension Plans, Valuation and Venture Capital
No sooner had I penned "Unicorns, Valuation and the Search for Investment Returns" for my compliance blog, I opened the New York Times this morning and discovered an article about…
Wills, Trusts & Estates Prof Blog
IRS Regulations Expected To Curtail Use Of Valuation Discount On Family Businesses
The IRS is expected to issue new regulations that will curtail the use of a valuation discount granted to closely held businesses for calculating estate tax. Estate planners have used…