Helping lawyers understand business valuation since 1995
Many lawyers went to law school because of a love of language. But your clients who own businesses require that you understand finance, accounting, and business valuation to protect their interests. That’s where Business Valuation Resources comes in. Need to understand the essentials of business financial management and value? There’s only one current place to turn—Brian Brinig’s Finance & Accounting for Lawyers.
Need to find the precedential case law where private company value has been disputed now? Appraisers and attorneys alike turn to the exclusive BVLaw collection of 3,000+ cases and case abstracts concerning economic damages, lost profits, estate and gift tax, divorce, shareholder repression, partnership dissolution, securities litigation—and more.
New Offering! BVR is excited to announce our new webinar series: Quarterly Case Update: A One Hour Briefing. These sessions will review 6-10 of the most important business valuation cases from the preceding quarter and cover the short- and long-term implications for appraisers. attorneys, and other financial experts.
Hill v. Hill, 2014 Tex. App. LEXIS 292 (Jan. 9, 2014) How do you account for commercial goodwill related to a spouse’s partnership interest in a Big Four accounting firm? This was a problem vexing a Texas divorce court seeking to achieve an equ...Read More
Loving v. IRS, 2014 U.S. App. LEXIS 2512 Three strikes and you’re out? When the Internal Revenue Service (IRS) decided to regulate independent tax preparers in 2011, it claimed its authority to impose a licensing regimen came from a statute fro...Read More
How do you explain valuation to a group of lawyers who are relatively unfamiliar with the discipline? This was the challenge facing the appraiser Serena Morones (Morones Analytics) recently at a CLE organized by the Multnomah Bar Association (MBA) i...Read More
Surgem, LLC v. Seitz, 2013 N.J. Super. Unpub. LEXIS 2491 (Oct. 16, 2013) Ain’t nothing like the real thing. “Calculations of value” have their place, but not in litigation, as a recent New Jersey case arising out of a shareholder di...Read More
The Chapter 11 bankruptcy of Residential Capital (ResCap), once one of the leading residential mortgage lenders and servicers, and its affiliated debtors has spawned a gaggle of claims in connection with the debtors’ proposed reorganization pla...Read More
Manpower, Inc. v. Ins. Co. of Pa., LLC, 2013 U.S. App. LEXIS 20959 (Oct. 16, 2013) Cognizant that Daubert allows district courts considerable latitude in assessing expert testimony for reliability, appellate courts don’t overturn lower court de...Read More
Huff Fund Investment Partnership v. CKx, Inc., 2013 Del. Ch. LEXIS 262 (Oct. 31, 2013) Recently, the DE Chancery rejected valuations from two notable experts based on the discounted cash flow (DCF) analysis. “DCF, in theory, is not a difficult...Read More
Dynetix Design Solutions, Inc. v. Synopsis, Inc., 2013 U.S. Dist. LEXIS 120403 (Aug. 22, 2013) At the recent AICPA conference in Las Vegas, plaintiff damages experts working on patent infringement cases repeatedly complained that courts were quick to...Read More
Alexander v. Alexander, 2013 Mich. App. LEXIS 1490 (Sept. 10, 2013) (slip op.) In a divorce case, the spouses retained experts to calculate the value of a small, agriculture-based business that the husband owned and operated during the marriage. The ...Read More
More than other taxpayers, Californians have felt the brunt of the Internal Revenue Code’s section 409A. This provision regulates the treatment of nonqualified deferred compensation for federal income tax purposes and mandates a 20% surt...Read More