Topic
Valuation
279 published works
Florida Probate & Trust Litigation Blog
3d DCA: How to value FLPs in probate litigation: “fair value” vs. “fair market vaue”
Zoldan v. Zohlman, --- So.3d ----, 2009 WL 1310995 (Fla. 3d DCA May 13, 2009) In this case "husband" sued his second wife's estate on undue influence grounds trying to…
New York Business Divorce
Winning the Dissolution Battle, Losing the War
When a claim for judicial dissolution is denied or otherwise drops out of the case, that doesn't necessarily mean the case is over. This week's New York Business Divorce discusses…
inversecondemnation.com
Guest Post: Of Shoes and Ships, Eggs and Farms; Or, Penn Central Through the Looking Glass
Economist Bill Wade offers his thoughts on the recent (and latest) Rose Acre decision by the Federal Circuit, a case we summarized here.__________________________________Of shoes and ships, eggs and farms; Or,…
New York Business Divorce
What’s the Difference Between Marketability and Minority Discounts?
Valuation discounts are among the most hotly contested issues in minority shareholder buy-out proceedings triggered by dissolution petitions. As between the discount for lack of marketability and the minority discount…
Delaware Corporate & Commercial Litigation Blog
In Appraisal Action Chancery Court Finds That Fair Value for Preferred Shares Based on Language in Certificate of Designation
In Re: Appraisal of Metromedia Int’l Group Inc, Del. Ch., No. 3351-CC (April 16, 2009), read opinion here. Kevin Brady, a highly respected Delaware litigator, provides us with the benefit of his…
Securities Law Prof Blog
Study Reports Companies Did Not Write Down ARS
Nearly 30% of public companies holding auction rate securities are reporting them at full par value, according to a study conducted by researchers at Pluris Valuation Advisers and Villanova University,…
Pension Risk Matters
Hedge Fund Valuation – Dead or Alive?
A key element of any valuation engagement is an assessment of "premise of value." Said another way, an appraiser must determine whether an economic entity is likely to remain in business…
Pension Risk Matters
Hard to Value Assets: Hide and Seek Creates Stir for Investors
As this blogger has long maintained, what you see is not necessarily what you get and what you don't see could come back to bite you. It is therefore troublesome to…
Wills, Trusts & Estates Prof Blog
Appraisal Standards for Estate Attorneys
According to Three Appraisal Standards Estate Attorneys & Planners Need to Know, Heritage Auction Galleries, Nov./Dec. 2008, at 1, the three most important federal documents regarding valuation are as follows:Treasury…
Wills, Trusts & Estates Prof Blog
Valuation of Subchapter C Corporations
James Roberts (Attorney, Glast, Phillips & Murray, P.C., Dallas, Texas) has written an article entitled Certiorari in Jelke Denied: Simplicity in Valuation .Here is a summary of the article:In the…