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.
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