Topic
Valuation
279 published works
Texas Bankruptcy Blog
Valuing Collectibles in Bankruptcy
By Bryan Fears
During an individual bankruptcy, all personal property must be identified and valued. Schedule B of the official bankruptcy forms specifically requires information for all “collections or collectibles.” Valuing collectibles during…
Valuation Litigation & Shareholder Rights Blog
Valuation Basics: Comparable Companies Analysis
By Larry Rolnick, Steve Hecht, Michael Hampson
Our “Valuation Basics” series has focused on the various components of a discounted cash flow analysis under the income approach, which seeks to value a company based on the present…
Eminent Domain and Real Estate Valuation
$1,250,000 Award
By David Snyder
I recently litigated a partial taking of a truck stop outside of Harrisburg, PA. The most significant impacts to the property were caused by the closure of one of the…
Valuation Litigation & Shareholder Rights Blog
Supreme Court Affirms Without Opinion Chancery’s Resort To Merger Price
By Steve Hecht
Last week the Delaware Supreme Court’s en banc hearing in the CKx case resulted in a simple affirmance, without opinion, of the Chancery Court’s 2013 decision that the merger price…
inversecondemnation.com
Back To The Future With The Connecticut Court Of Appeals: Prospective Purchaser Cannot Testify As Expert About Valuation
Here at invesecondemnation.com, we do our best to bring you timely decisons on cases of interest from around the nation and the world. But today we've outdone ourselves, because we…
Wills, Trusts & Estates Prof Blog
Considerations for Art Collectors Post Elkins Ruling
As I have previously discussed, the Fifth Circuit's decision in Elkins v. Commissioner that reversed the Tax Court's reduction of the discounted value of artwork to 10 percent compared to…
Compensation & Benefits Blog
DOL’s New Audit Focus? Health Plan Claims and Appeals and Hard to Value Assets
By Emily Erstling, Robert Projansky
In recent talks and appearances, representatives of the U.S. Department of Labor have issued a warning about new areas of focus of DOL audits and enforcement actions. While there are…
Class Actions Insider
Total Loss Valuations: Class Certified By Louisiana Federal Court
By Wystan Ackerman, Wystan Ackerman
Insurers or their vendors generally use software to perform valuations of vehicles for total losses on auto insurance claims. This software will typically use databases of recent sales or prices…
Structured Finance In Brief
Quelle horreur!
€32,000,000. A horror indeed for Colliers International UK (plc) (Colliers) as Mr Justice Blair awarded that amount to the issuer of the Titan Europe 2006-3 CMBS (Titan). The judgment was…
Nonprofit Law Prof Blog
Schmidt v. Commissioner—Conservation Easement Overvalued But No Penalties Imposed
In Schmidt v. Commissioner, T.C. Memo. 2014-159, the Tax Court determined that the value of a conservation easement for purposes of a federal charitable income tax deduction under IRC §…