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Recently added to BVLaw valuation case law database

Written by David on May 12, 2011 - 0 Comments
Categories: bv research tools, case law analysis, ESOP, estate and gift tax, shareholder oppression

Enpat, Inc. v. Budnic, 2011 WL 768092 (M.D. Fla.)(Feb. 28, 2011) 
Federal court denies plaintiff’s request to pro-rate past patent infringement damages from actual prior licenses without additional evidence that the parties’ would have used a similar pro-ration during hypothetical negotiations.
 
 Experts: none
 Judge:  Fawsett
 State/Jurisdiction: federal   
 Court: U.S. district court, Florida
 Type [...]

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New case digests added to BVLaw

Written by David on January 28, 2011 - 0 Comments
Categories: bankruptcy, buy/sell agreements, case law analysis, commercial litigation, contracts, damages, daubert, discount for lack of marketability, discount for minority interest, ESOP, estate and gift tax, evidence, expert testimony, federal taxation, forensics

Metro Tech Corp. v. TUV Rheinland of N.A., 2010 WL 4117123 (D. Puerto Rico.)(Oct. 18, 2010); and Metro Tech Corp. v. TUV Rheinland of N.A., 2010 WL 4117115 (D. Puerto Rico.)(Oct. 18, 2010) Court limits damages to breach of contract to those that can be ascertained with reasonable certainty, and qualifies first-time lost profits plaintiff’s [...]

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Make sure your appraiser reviews ESOP repurchase obligations

Written by David on September 1, 2010 - 0 Comments
Categories: ESOP

During last week’s webinar, “ESOP Valuation: Repurchase Obligations”, attorney Jared Kaplan (McDermott Will & Emery) and appraiser Robert Gross (Prairie Capital Advisors) agreed that the way a repurchase obligation (RO) is handled by the Company should be a part of the valuation process. An ESOP RO is a bigger issue now than it was 30 [...]

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