NEWS
Check out what's happening at Valuation Analysts, LLC! Click on any of the following recent articles to view the full document.
*The newsletters published on this website contain the opinions of Business Valuation Resources, LLC and their editorial staff and not the opinions of Valuation Analysts, LLC or any of its members.
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| 2009 | ||
| 2008 | ||
| 2007 | ||
| 2006 | ||
| 2005 | ||
| 2004 | ||
| 2009 Quarter 3 | |||
| Tax Court Decision on Discounts and Embedded Taxes Hinges on Experts | |||
| The $26.4 million Litchfield estate consisted primarily of minority stock interests in two family owned companies, Litchfield Realty Co. (LRC) and Litchfield Securities Co. (LSC)... | |||
| 2009 Quarter 2 | |||
| Lost Profits Calculations Must Include Related Costs | |||
| Evidence turns on lost profits and expenses... | |||
| 2009 Quarter 1 | |||
| Trademark Claims Include Reasonable Royalty & Disgorgement of Profits | |||
| The owner of a boutique watch business, “Bellagio Jewelry,” successfully registered the Bellagio® trademark. In 2005, he entered into a two-year exclusive licensing agreement with Avalon jewelers... | |||
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| 2008 Quarter 4 | |||
| Of Discounts, Taxes, and Subsequent Events: Three Hot Topics in Valuation | |||
| Earlier this year, the AICPA adopted its Statement on Standards for Valuation Services (SSVS 1)... | |||
| 2008 Quarter 3 | |||
| Fair Value-More Disclosure, More Litigation, More Risk? | |||
| Fair value is perceived as more susceptible to fraud and manipulations because judgment is so central to its conclusions... | |||
| 2008 QUARTER 2 | |||
| In a World of Diverse BV Standards, Credentials and Competency are Critical | |||
| The lack of unified standards has become one of the most controversial—and critical—topics for the business valuation profession... | |||
| 2008 QUARTER 1 | |||
| PCAOB cites "Big 4" auditors for failing to test intangibles | |||
| More evidence of the mounting pressures on auditors, issuers, and valuation professionals in the context of intangible assets... | |||
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| 2007 QUARTER 4 | |||
| What CPAs and Attorneys Should Know About the New AICPA Valuation Standards | |||
| After six years of drafts, debates, and deliberations, this past summer—in June 2007, the American Institute of Certified Public Accountants (AICPA) issued its Statement on Standards for Valuation Services No. 1 (the Statement)... | |||
| 2007 QUARTER 3 | |||
| Two Economic Damages Cases Dismissed for Lack of Reliable Valuation Evidence | |||
| Two recent cases demonstrate what happens when plaintiffs fail to provide diligent, well-prepared valuation testimony to support their loss causation analysis—and what happens when the defense does... | |||
| 2007 QUARTER 2 | |||
| Top Ten Ways to Succeed in A Judicial Appraisal Action | |||
| Judicial appraisal actions often involve sophisticated financial applications, analysis, and assumptions. To present appraisal evidence with the greatest likelihood of success, attorneys and their business appraisal experts will want to heed these “top ten” suggestions... | |||
| 2007 QUARTER 1 | |||
| Intangible Asset Valuations: Spot These Common Errors Before Going into Court | |||
| When reviewing your expert’s intangible asset valuation—or the opposing party’s—it’s critical to identify the most common errors that can cause a court to discredit or even disregard a report... | |||
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| 2006 QUARTER 4 | |||
| Revisions to USPAP SR-9 a ‘Must Read’ for Valuation Analysts and Attorneys | |||
| The 2006 edition of USPAP—the Uniform Standards of Professional Appraisal Practice—became effective as of July 1st of this year... | |||
| 2006 QUARTER 3 | |||
| Top Valuation Questions That Lawyers Love to Ask | |||
| The list of potential “aces” that can throw experts (or their attorneys) off their courtroom game is endless... | |||
| 2006 QUARTER 2 | |||
| Lack of trading does not eliminate fair market value standard for stock options | |||
| Noeldner sought damages for Imago Scientific Corporation’s (Imago’s) failure to pay him on stock options. The trial court valued Noeldner’s damages as the fair market value of the stock on the date Imago breached the stock option agreement, less the price to exercise the option... | |||
| 2006 QUARTER 1 | |||
| Expert’s credentials at center of successful stock purchase agreement appeal | |||
| Your valuation expert’s credentials can be critical to success in shareholder disputes, as two brothers found out recently when terminating their stock purchase agreement... | |||
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| 2005 QUARTER 4 | |||
| Chancery court charts own course in appraisal action | |||
| The issue in this appraisal action was the value of the shares of eMachines Inc., a company that provided low-cost computer goods to consumers... |
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| 2005 QUARTER 3 | |||
| Appraiser not required to verify facts, but client should be notified | |||
| The issue that this column addresses is the appraiser's duty to independently verify information provided by management... | |||
| 2005 QUARTER 2 | |||
| Too many adjustments compromise Deloitte’s valuation | |||
| The relevant valuation issue in this bankruptcy matter, in which the court confirmed the trustee’s modified plan, was the value of Coram Healthcare Corp. and Coram, Inc. (the “Debtors”), which would determine whether the trustee’s plan was “fair and equitable.”... |
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| 2005 QUARTER 1 | |||
| Semantic difference: “opinion” of value versus “indication” of value and other distinctions | |||
| I believe that we business appraisers should all get on the same page as to what we are calling the conclusion we reach in a valuation assignment—what we are doing is developing our opinion of value for the subject property... | |||
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| 2004 QUARTER 4 | |||
| LLC and limited partnership transfers are valid to reduce estate tax | |||
| In January 1998, the decedent’s living trust, along with her son and daughter-in-law, formed an LLC. The trust contributed $20,000 for a 50% interest, while the son and daughter-in-law contributed $10,000 each for a 25% interest... | |||
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