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Asset Valuations

Opportune LLP

Business Combinations vs Asset Acquisitions ...

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The classification of a transaction as either a business combination or an asset acquisition for financial reporting purposes has recently received greater attention. The differences between the two types of transactions can...more

Lerman Senter PLLC

FCC Issues $1.8 Million Penalty Against Nexstar and Mission; Orders Station Divestiture

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The FCC has fined Nexstar Media Group, Inc. and Mission Broadcasting, Inc. $1.8 million after finding Nexstar exercised de facto control over Mission’s Station WPIX (TV) in New York without FCC consent. The FCC also found...more

Holland & Knight LLP

Colombia's SIC Sets Thresholds for Merger Control in 2024

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Through Resolution No. 82882 of 2023, the Superintendence of Industry and Commerce (SIC) in Colombia established the value of operating income and/or total assets that must be considered to determine whether the merger...more

Walkers

Central Bank Industry Letter on asset valuation

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On 14 December 2023, the Central Bank of Ireland (the "Central Bank") published its industry letter on asset valuation (the "Industry Letter"), following on from ESMA's final report on its 2022 common supervisory action on...more

Opportune LLP

5 Crucial Valuation Elements for Gift and Estate Tax

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Over time, personal and corporate income taxation tends to receive most of the media's and the public's attention. However, it’s important to remember that gift and estate taxes can also profoundly impact an individual’s...more

Opportune LLP

Understanding Gift & Estate Tax Valuation

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The requirements outlined in the tax code can significantly impact an individual’s gift and estate planning, and navigating these requirements effectively is crucial. In this blog post, we will delve into gift and estate tax...more

Skadden, Arps, Slate, Meagher & Flom LLP

Activists Assemble: Recent Trends in Activist Campaigns Targeting UK Investment Trusts

The United Kingdom has long been a target destination for activist investors. It is the venue for nearly half of all of recent activist campaigns in Europe. In previous articles, we have discussed how informed boards should...more

J.S. Held

Determining Thoroughbreds’ Value: A Comprehensive Guide & Case Study

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When the word thoroughbred comes to mind, many of you might recall attending, watching, or hearing about the Kentucky Derby known as “The Run for the Roses,” “The Most Exciting Two Minutes in Sports” or “The Fastest Two...more

American Conference Institute (ACI)

[Event] 6th Annual Summit on Life Sciences IP Due Diligence - November 28th - 29th, Boston, MA

ACI’s 6th Annual Life Sciences IP Due Diligence Summit is devoted to providing corporate and IP counsel with expert strategies for assessing, valuing, and commercializing IP assets when conducting strategic IP due diligence –...more

McDermott Will & Emery

[Event] Life Sciences Dealmaking Symposium - November 9th, Boston, MA

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Please join McDermott for our highly anticipated Life Sciences Dealmaking Symposium! Now in its 12th year, the Symposium offers a unique platform for education, insight sharing, purposeful networking and strategic...more

BakerHostetler

Fifth Circuit Parses Crucial Distinction Between Class Liability Theories and Class Damages Theories

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A recent opinion from the United States Court of Appeals for the Fifth Circuit illustrates the importance of carefully scrutinizing classwide liability theories, even where district courts have flexibility assessing classwide...more

ArentFox Schiff

The Hospitality Market in 2023 Q4 and 2024

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The challenges faced by the hospitality industry during and after the pandemic (e.g., shelter-in-place and lockdown requirements, increased materials cost due to supply chain disruption, lack of flight availability, and...more

Burns & Levinson LLP

What to Expect: Your First Meeting with an Estate Planner

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Any estate planning professional will tell you everyone should have an estate plan. But we also understand that the whole process can feel a bit daunting—finding an estate planning attorney, getting organized, making...more

Mitchell, Williams, Selig, Gates & Woodyard,...

National Association of Insurance Commissioners (NAIC) 2023 Summer Meeting Summary

The Mitchell Williams Insurance Regulatory team of lawyers recently attended the National Association of Insurance Commissioners (NAIC) 2023 Summer National Meeting which was held in Seattle, Washington. We have prepared a...more

Cornerstone Research

Cornerstone Research Experts in Focus: Andrea Eisfeldt

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Experts in Focus is the firm’s video and podcast series in which we interview academic experts about their research on a variety of economic and finance topics. Finance Professor Andrea Eisfeldt is interviewed by Nari...more

Opportune LLP

A Cost Benefit Analysis of Increased OCS Bonding

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The Opportune 2023 Study has been conducted to independently calculate the OCS plugging and abandonment (P&A) liability, assess the risk such liability poses to the U.S. taxpayer, and perform a cost-benefit analysis of how...more

Dorsey & Whitney LLP

New Minnesota Health Care Transaction Oversight Law Imposes Additional Requirements on Nonprofit Health Care Entities

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On May 26, 2023, the Governor of Minnesota signed into law Minnesota bill HF 402 to increase government oversight of health care transactions that occur in Minnesota or involve Minnesota-based health care entities....more

Cadwalader, Wickersham & Taft LLP

How to Prepare for a Real Estate Enforcement in Europe, Part 2 – The Importance of Valuation in Enforcements

Former British Prime Minister Tony Blair once famously declared that “our top priority was, is and always will be education, education, education.” To adopt this mantra in an enforcement context, for lenders the top priority...more

Obermayer Rebmann Maxwell & Hippel LLP

Identifying and Valuing Types of Assets in a Divorce

In Pennsylvania Divorces, equitable distribution is the mechanism that the Court must follow when dividing marital assets. This means that the courts divide marital property based on the principles of equity....more

BCLP

Enforcing share security: appropriation and “commercially reasonable” valuations

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The recent case of ABT Auto Investments Ltd v Aapico Investment Pte Limited and others [2022] EWHC 2839 (Comm) explores a lender’s rights to enforce share security by appropriating shares secured in its favour. The statutory...more

Foley & Lardner LLP

A Look at Series A Financing Amidst the Downturn

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Are we in a downturn? I am no economist, but in the global Silicon Valley, 2022 was all about the early stage in tech. Strong headwinds in financial markets, compressed multiples leading to substantially lower...more

Holland & Knight LLP

Consejo de Estado de Colombia levanta sanción por inexactitud en amortización de inversiones

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En sentencia con expediente #24268 del 10 de noviembre de 2022, la Sección Cuarta del Consejo de Estado de Colombia hizo las siguientes precisiones con relación a la causal de exoneración por "interpretación razonable en la...more

Polsinelli

New York Alleges Trump Procured Inflated Appraisals for Conservation Easements

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On September 21, 2022, the New York State Attorney General Tish James filed a civil lawsuit against former President Donald Trump and the Trump organization alleging fraud and misrepresentation. The Complaint described a...more

Goodwin

Private Companies: Time to Consider Repricing Underwater Stock Options?

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​​​​​​​Given recent market trends, many private companies have  seen valuations decline significantly, resulting in an increasing  number of service providers holding “underwater” or “out of  the money” stock options. As a...more

Walkers

Irish Quarterly Legal and Regulatory Report - Asset Management and Investment Funds April - June 2022

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On 31 May 2022, the European Union (Undertakings for Collective Investment in Transferable Securities) (Amendment) Regulations 2022 were published in Iris Oifigiúil and will come into operation on 1 January 2023. The...more

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