Fair Market Value

News & Analysis as of

Business and Professional Practice Valuation in Divorce

The valuation of a business or professional practice in a divorce proceeding requires the resolution of unique issues. Among the most significant of these issues are the valuation date and the standard of value to be...more

Enovsys v. AT&T: Court Excludes Plaintiff's Damage Expert for Failure to Apportion and Sua Sponte Bifurcates Trial into Liability...

After the court struck plaintiff's damage expert's report for failing to tie damages to the limited feature of the patented invention, the court permitted the plaintiff to submit a supplemental expert report. Once the...more

Debtors May Want To Take It All Off, But The Supreme Court Says Junior Liens Can’t Be Stripped

It’s not an uncommon sight, especially in light of the burst of the housing bubble in recent years: a debtor in bankruptcy has two mortgages on a property with a fair market value of less than the amount of the senior...more

Health Law Pulse - August 2015

The Office of the Inspector General (OIG) recently issued a favorable advisory opinion (Advisory Opinion) to a nonprofit health system (System) and a nonprofit psychiatric hospital (Center) regarding a proposal whereby the...more

Hot Topics from the Attorneys for Family Held Enterprises Conference

On June 17, the Attorneys for Family Held Enterprises (AFHE) held a midyear conference in New York City. The agenda began with an interactive presentation titled "Understanding Conflicts of Interest and Current Events in the...more

Corporate Investigations & White Collar Defense - August 2015

Are the Circuits A-Splitting? The Ninth Circuit Declines to Follow the Second Circuit's Insider Trading Decision in U.S. v. Newman - Why it matters: On July 6, 2015, the Ninth Circuit in U.S. v. Salman declined to...more

Quantum Quarterly - Issue VII - 2nd Quarter 2015

An Interview with Brent C. Kaczmarek - Brent Kaczmarek is a Managing Director of Navigant Consulting Inc. and leads the firm’s International Arbitration group from its Washington D.C., office. Brent serves as an expert...more

Property Tax Notices (TRIM notices) are arriving in your mailbox shortly!

Property Appraisers in Florida will send out Truth in Millage (TRIM) notices to all property owners at some point in the next two weeks. These TRIM notices will show the property tax assessments and market values for 2015,...more

Flawed Valuation Leads Delaware Court to Award Damages to Option Holders

On July 28, 2015, the Delaware Court of Chancery issued a post-trial opinion in which it criticized in particularly strong terms the analysis performed by a financial firm that was retained to value companies that were being...more

July 2015: Entertainment Litigation Update

How Proposed Changes at the Copyright Office Will Affect the Music Business. In February 2015, the U.S. Copyright Office released “Copyright and the Music Marketplace,” a report that details several recommendations to...more

Elements of RAD — transfers of assistance

For the next blog installment summarizing a key element discussed during Ballard Spahr’s recent RAD webinar, following is an overview of the special conditions that apply to the transfer of assistance from an existing public...more

Option Holders Cannot be Burdened With Escrow in Merger Transaction

In Fox v. CDX Holdings, Inc., the Delaware Court of Chancery held that option holders could not be burdened by an escrow imposed on equity holders in a merger transaction when the terms of the option plan did not permit the...more

Smartflash v. Apple: After $500M Verdict, District Court Grants New Trial on Damages Based on Improper Use of Entire Market Value...

After a jury returned a verdict against Apple, Apple filed a motion for judgment as a matter of law or a new trial. The district court subsequently notified the parties pursuant to Rule 59(d) that it was considering granting...more

County Property Assessment Appeals Deadlines Approaching! - July 2015

Those who pay property tax in Pennsylvania have an annual opportunity to appeal the assessed value of property. Deadlines for these appeals vary by county, but most are either August 1 or September 1, so now is the time to...more

Proposed IRS Regulations Simplify Section 83(b) Filing Requirements

As explained in a prior blog post, an employee who timely files a Section 83(b) election will be taxed on the fair market value of property transferred (typically restricted stock) to him or her in exchange for services on...more

Naked Liens – Stripping Prohibited

In June, the US Supreme Court decided the case of debtors in bankruptcy desirous of stripping off a lender’s real estate lien that was fully in excess of the fair market value of the real estate. The Supreme Court unanimously...more

Circuit Court Affirms $237.5 Million Judgment Against Tuomey

On July 2, 2015, the Fourth Circuit affirmed a $237,454,195 judgment against Tuomey Health Care System (Tuomey) for violations of the Federal False Claims Act (FCA), which liability arose from violations of the Stark law....more

Personal Planning Strategies - July 2015

Income Tax Considerations of Estate Planning Are More Important Than Ever - Gifting assets during life will reduce the size of your taxable estate at death and, correspondingly, reduce your estate tax liability. But with...more

Business Succession Planning in the Current Tax Environment

Business succession planning in the current tax environment may require an adjustment in thinking from traditional planning. Traditional planning usually attempts to transfer ownership of the business to the next owner (often...more

Estate Tax Portability: Panacea or Potential Peril?

In 2013, Congress made the estate tax portability rules permanent. Some predicted this would negate the need for advanced estate planning, but two years later, it is clear that portability is not a panacea even for smaller...more

Expanding Your View of Takings Law

As an eminent domain attorney, when I think about a “takings” claim, I always think about a claim involving someone’s real property. Has the government trespassed onto private property, has it imposed regulations that deny...more

New York Court of Appeals Provides Guidance on Deficiency Judgments

The level of proof that a lender must submit to obtain a deficiency judgment following a mortgage foreclosure was recently clarified by the New York Court of Appeals. Under RPAPL § 1371, a lender may seek a deficiency...more

Supreme Court Puts Its “Takings Law” Foot Down

In Horne I, the Supreme Court held that a property owner, facing a governmental enforcement action, can assert as a defense that the action effects a “taking” of one’s property (here, a raisin crop) “without just...more

Supreme Court Update: Horne V. Dep't Of Agriculture (14-275), Kimble V. Marvel Entertainment (13-720), Patel V. City Of Los...

Raisins, radioactive wrists, Red Roof registries, and reformatory roughhousing were all on the Court's radar Monday (it's a very broad radar horizon), as it issued decisions in Horne v. Dep't of Agriculture (14-275), holding...more

OIG Fraud Alert Targets Physician Compensation Arrangements

It bears repeating so much that even the Office of Inspector General of the Department of Health and Human Services just issued a Fraud Alert on it – physician compensation arrangements are fraught with potential violations...more

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