News & Analysis as of

Brand Valuation

Regulators in the U.S. are set to change the concept of “materiality,” or the determination of what information is necessary for companies to disclose publicly. While sales and earnings figures are important, Baruch Lev, an...more

Key Considerations for Companies Seeking Early Stage Funding

From accelerators to crowdfunding, and angel funding to venture capital, early stage funding is evolving. At the 2015 FOLEYTech Summit, the speakers on “Exploring the Evolution of Early Stage Funding” panel discussed some of...more

Commission publishes CRR AVAs Regulation

The Commission has published a draft Delegated Regulation concerning the making of additional valuation adjustments (AVAs) under the CRR....more

A Compilation of Enforcement and Non-Enforcement Actions

Non-Enforcement - SEC Decides Against Mounting an Appeal in Koch Ruling - The July 2015 ruling by the D.C. Circuit Court in Koch v. SEC will apparently not be challenged by the SEC. The Court ruled in that...more

SEC Enforcement Actions Against Investment Advisers

According to the SEC’s most recent financial report, as of August 2014, SEC-registered investment advisers managed $62.3 trillion in assets. Not surprisingly, investment advisers attract a great deal of attention from the...more

Canadian Investment Fund Regulatory Review for Q3 - 2015

The Canadian investment fund industry has been the subject of various regulatory developments in the third quarter of 2015. This bulletin provides a summary of certain key takeaways that will be useful for investment fund and...more

Environmental Stigma Can Reduce Value of Property - Application of a 5 Percent “Standard” Stigma Devaluation for Contaminated...

In a case that will have an impact on the owners of property that has been devalued as a result of environmental conditions, the Pennsylvania Supreme Court recently agreed that contaminated real estate could be appraised at 5...more

Mediation plus: Don’t leave money on the table - Two approaches to modifying mediation in difficult-to-settle cases

Mediation is the most widely used ADR approach today and has been for the past generation. In the course of becoming widespread it has also become predictable. It has become predictable that last month one party told me a...more

EBA Opinion on Mortgage Lending Value

On October 5, 2015 the European Banking Authority (EBA) published an opinion on mortgage lending value (MLV). The EBA has the mandate to develop the draft Regulatory Technical Standards (RTS) to specify criterial for...more

The United States Bankruptcy Court for the Southern District of New York Deals Loss to Lehman in Interpreting Loss Under ISDA...

In a blow to the Lehman Chapter 11 estates, the United States Bankruptcy Court for the Southern District of New York held on September 16, 2015 that Intel Corporation’s Loss calculation resulting from a failed transaction...more

MCD corrections in OJEU

A corrigendum to the Mortgage Credit Directive (MCD) has been published in the OJEU. The changes correct a reference to the “International Valuation Standards Committee”, which changed its name to the “International Valuation...more

The ERISA Litigation Newsletter - September 2015

Editor's Overview - It has been a little more than one year since the U.S. Supreme Court altered the legal landscape for litigating ERISA breach of fiduciary duty claims relating to the investment in employer stock...more

"New Regulations Address Outbound Transfers and Transfer Pricing"

On September 14, 2015, the Internal Revenue Service (the IRS) and Treasury Department proposed new regulations addressing the tax treatment under Section 367 of the Internal Revenue Code (the Code) of certain transfers by...more

Updated Static Mortality Tables Issued for Defined Benefit Pension Plans

In Notice 2015-53, the IRS provided updated static mortality tables for use by defined benefit pension plans under Section 430(h)(3)(A) of the Internal Revenue Code. The new tables apply for purposes of calculating the...more

Beware of the Use of Derivatives in the Purchase and Sale of Private Shares

The SEC is examining the use of derivatives in the secondary market for shares of private companies. The trading of shares of private companies remains robust, and we are writing this alert to remind everyone that whether you...more

New Duty of Consistency and Basis Reporting Requirement

Under IRC §1014(a), the income tax basis of property acquired from a decedent is generally its fair market value on the date of death, or alternate valuation date if the executor makes an election under IRC §2032. Under Treas...more

IP Valuation and Financing Startup Companies

When a startup company seeks financing either through debt or new investment, one of the most important issues it faces is how to place a value on its IP portfolio. Typically for a startup company, the IP portfolio it has...more

IRS Plans to Further Restrict Family Business Valuation Discounts

IRS regulations anticipated for release as early as this September may further restrict valuation discounts. The exact scope of the regulations is unknown, but the regulations will likely make it more difficult for taxpayers...more

Proposed Regulations May Limit Valuation Discounts for Family-Owned Entities

Individuals who wish to make gifts or other transfers of interests in family-owned/controlled entities, such as closely-held businesses, limited partnerships, or limited liability companies should consider making such...more

Orange County Hotels See Significant Increase in Property Appraiser Valuations

After weeks of rumors regarding hotel valuations in Orange County, it is now confirmed: the Orange County Property Appraiser has made it a priority to increase both the market values and assessed values of hotels for 2015. ...more

Thoughts from the CFPB on Private Mortgage Insurance Cancellation and Termination

On August 4, 2015, the Bureau of Consumer Financial Protection (CFPB) issued a bulletin (CFPB Bulletin 2015-03) to assist residential mortgage servicers and subservicers (Servicers) with their compliance obligations regarding...more

Eleventh Circuit Again Affirms Dismissal of Stock Drop Claim Against Delta Air Lines

The Eleventh Circuit affirmed dismissal of ERISA breach of fiduciary claims against Delta Air Lines and other alleged plan fiduciaries in connection with a defined contribution plan’s investments in Delta Air Lines stock. ...more

Latest Challenge by IRS to Family Valuation Discounts

Overview. Many sophisticated estate planning techniques include gifts, sales or other transfers to family members that incorporate significant discounts on the value of the property transferred. These discounts can range from...more

LongPath Capital, LLC v. Ramtron Int'l Corp., C.A. No. 8094-VCP (Del. Ch. June 30, 2015) (Parsons, V.C.)

In this appraisal action, the Court of Chancery determined that the negotiated merger price less synergies yielded the fair value of Ramtron International Corporation (“Ramtron”) for purposes of Section 262 of the Delaware...more

Global Tax News - July 2015

EUROPEAN UNION RE-LAUNCHES FORMULARY APPORTIONMENT: KEY POINTS ABOUT THE CCCTB The European Commission has recently released a Communication to the EU Parliament calling for a re-launch of its proposal from 2011...more

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