Topic
Valuation
279 published works
Delaware Chancery Law Blog
Valuation Methodologies in Appraisal Proceedings (Part I)
If you own shares of a Delaware company that has been merged or consolidated, and believe that you have not been given fair value for your shares, then you may…
Securities Compliance Sentinel
SEC Enforcement Division Shifts Focus to Dormant and Emerging Issues
The SEC’s Enforcement Division will shift resources to some dormant and some new areas of possible noncompliance. “Old reliables” will include activities surrounding investment advisers, such as the perpetration of…
Land Use Prof Blog
Whitehouse v. CIR. 5th Circuit Upholds Major Deduction in Conservation Easement Valuation
No one is more surprised than I with how much time I spend reading about tax law these days, but I wanted to alert folks to another case regarding the…
New York Venture Hub
Why Valuation is Overvalued, Part II: Liquidation Preferences
In Part I of this two-part series, I explained how a favorable pre-money valuation can be undercut by a large option pool baked into the pre-money cap table. In this…
inversecondemnation.com
Nichols On Eminent Domain: Oklahoma Appeals Court Upholds Jury Rights In Condemnation
Here's one that we meant to post earlier, but slipped through the cracks.In Oklahoma eminent domain actions, the issue of valuation is first presented to a board of three commissioners…
South Florida Trial Practice
Which Valuation Methodology do Florida Courts Use During a Divorce?
There are many different methods of valuing property. One of the more common methods, and one easily understood, is the fair market approach. Under this method, an item is valued…
Wills, Trusts & Estates Prof Blog
Tax Attorney Comments on United States v. Woods
Tax attorney, Ajay Gupta, recently wrote an article about United States v. Woods, a case scheduled onOctober 9, to be heard by the Supreme Court. The heart of the case…
Valuation Litigation & Shareholder Rights Blog
Valuation Basics: Determining a Discount Rate, or WACC
By Steve Hecht, Michael Hampson
The discounted cash flow method, or “DCF”, has become the generally accepted method of valuation in Delaware’s Court of Chancery. The DCF method seeks to value a company by discounting…
Nonprofit Law Prof Blog
IRS Chief Counsel Memorandum Addresses Conservation Easement Valuation
The IRS Office of Chief Council has published a memorandum (Number 201334039, Release Date 8/23/2013)* that provides helpful guidance on valuing conservation easements in accordance with some of the more technical…
inversecondemnation.com
Cal App: Nollan/Dolan Issues Impacting Eminent Domain Valuation Are Decided By The Jury
Update: More thoughts from Rick Rayl and Brad Kuhn (California Eminent Domain Report) here.++++++++++++++++++++++++++++++++Here's a decision at the intersection of eminent domain valuation and unconstitutional exactions from the California Court…