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Join Jim Alerding, a veteran valuator, and Sylvia Golden, BVR’s legal editor, for a discussion of some of the most consequential recent valuation decisions. This selection of state and federal cases includes two key state court rulings on the use of discounts in valuing minority interests in buyback situations, a state court decision on the admissibility of calculations of value in divorce proceedings, an expansive statutory appraisal ruling involving a public company from a North Carolina court, and rulings from the U.S. Tax Court as well as the IRS’ Office of Chief Counsel on the appropriateness of considering possible scenarios and subsequent events in a valuation.
Program Agenda
Clark v. Clark, 2020 S.C. LEXIS 69 (May 13, 2020)—South Carolina Supreme Court provides guidance on the use of discounts in valuing an asset in a divorce proceeding for the purpose of equitable distribution.
Hartman v. BigInch Fabricators & Construction Holding Co., Inc., 2020 Ind. App. LEXIS 183 (May 5, 2020)—Indiana Court of Appeals clarifies law on use of discounts in the context of a mandatory buyback of a minority owner’s shares.
Horne-Ballard v. Ballard, 2020 Ala. Civ. App. LEXIS 50 (May 1, 2020)—Alabama appeals court decision affirming admissibility of calculation of value in divorce proceedings
Reynolds American Inc. v. Third Motion Equities Master Fund Ltd., 2020 NCBC 35 (April 27, 2020)—A major statutory appraisal case out of North Carolina involving the tobacco giant Reynolds in which Delaware appraisal law guides the court in determining the best indicator of fair value.
Grieve v. Commissioner,T.C. Memo 2020-28 (March 2, 2020)—A gift tax ruling from the U.S. Tax Court that deals with whether and to what extent possible future events may factor into a fair market value determination.
Office of Chief Counsel Internal Revenue Service Memorandum, POSTF-111979-17, Number 201939002, Release Date 9/27/2019—An IRS private letter ruling that lays out the analysis on how to interpret and use regulations and case law on subsequent events when performing a fair market value determination.
Learning Objectives
Analyze the issues that have dominated recent valuation and damages cases
Explain what valuation methodologies or damages models worked and why (also find out what didn’t work)
Discuss how courts have responded to the testifying expert and how an experienced appraiser has weathered similar challenges
Explain how a specific case fits into the larger valuation or damages jurisprudence that controls or is shaping an area of law
Explain what valuation methodologies or damages models worked and why (also find out what didn’t work)
Discuss how courts have responded to the testifying expert and how an experienced appraiser has weathered similar challenges
Explain how a specific case fits into the larger valuation or damages jurisprudence that controls or is shaping an area of law
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