Topic
Valuation
279 published works
Nonprofit Law Prof Blog
N.Y. Attorney General’s Office Releases Guidance on Property Appraisals for Transactions
The Charities Bureau in the Office of the New York State Attorney General recently released Guidance on Appraisals of Property for Not-for-Profit and Religious Corporations Seeking Approval of Property Transactions…
Valuation Litigation & Shareholder Rights Blog
Cannabis Business Valuation: EY Insights on Regulation
By Steve Hecht
As we’ve mentioned, valuation professionals, accountants and investment banks have become increasingly focused on trained on the valuation of cannabis companies and assets, with EY preparing their insights on cannabis…
Valuation Litigation & Shareholder Rights Blog
Books and Records (Del.): Valuing Private Shares is a Proper Purpose
By Rich Bodnar
Shareholder rights (at least in Delaware) include the right to inspect the books and records of the company for a "proper purpose". What is a proper purpose? We'll be covering…
The Capital Commitment
Five Principles For Accurate and Reliable Portfolio Company Valuations
By Joshua M. Newville, James Anderson
We have seen the SEC increase its focus on valuation of privately-held portfolio companies recently. The SEC’s increased focus is in line with our prediction made in the Top Ten…
It Depends
Four-Step Valuation
By Daniel Weeks
This summer, I participated in Passport to Practice. The focus was on competencies outside of legal know-how needed for success in the legal profession. It was great! I felt vindicated…
New York Business Divorce
$30 Million Appraisal of Plumbing Fixtures “Marketeer” Goes Down the Drain at Fair Value Hearing
Was the company worth $30 million or $6 million? That was the question recently decided by Justice Vito M. DeStefano who presided over a 7-day fair-value appraisal hearing in Magarik…
IM Insights
SEC Proposes New Valuation Rule for Registered Investment Companies
By Susan Gault-Brown, Kelley Howes
On April 21, 2020, the U.S. Securities and Exchange Commission (“SEC”) proposed new Rule 2a-5 under the Investment Company Act of 1940 to address valuation practices of registered investment companies.…
Valuation Litigation & Shareholder Rights Blog
Guest Post: Illinois Appraisal and Valuation Rights: An Overview
In Illinois, a shareholder has the right to dissent from certain corporate actions such as a merger, sale of substantially all of the company’s assets or organizational changes that materially…
Coronavirus (COVID-19): Guidance for Businesses
Navigating Mutual Funds in Rough Markets—Valuation
By Perkins Coie
Authored by Stephen A. Keen & Michael S. Didiuk In our previous post, we reviewed how the financial markets’ reaction to the COVID-19 pandemic requires mutual funds to review, and possibly reclassify,…
Rubin On Tax
Tax Court Rejects IRS Valuation Theory Aimed at Reducing Nonvoting Interest Discounts
In a recent Tax Court Memorandum decision, the taxpayer undertook two inter vivos gifting transactions - one to a GRAT, and one to an irrevocable trust. The latter was a…