News & Analysis as of

Valuation Fair Valuation

Sullivan & Worcester

SEC Adopts New Valuation Rule under the 1940 Act

Sullivan & Worcester on

On December 3, 2020, the Securities and Exchange Commission (SEC) adopted new rule 2a-5 ("Rule 2a-5") under the Investment Company Act of 1940, as amended ("1940 Act") addressing valuation practices and the board of...more

Morrison & Foerster LLP

How Delaware Courts Are Approaching Appraisal Valuation

Predicting the price likely to result from a judicial appraisal of an acquired company’s shares continues to vex acquirers and stockholders alike. The principles for determining appraisal values received a lot of attention...more

Farrell Fritz, P.C.

Business Appraisers Spar Over Tax Rates, Market Approach and Other Key Issues in Fair Value Buy-Out Case

Farrell Fritz, P.C. on

As promised in the postscript to last week’s post about the appellate ruling in the Gould case, affirming Justice Platkin’s order granting the oppressed minority shareholder’s dissolution petition involving a pair...more

Morrison & Foerster LLP

SEC Slaps Fund Directors for Violating Fair Value Responsibilities

On June 13, 2013, without admitting or denying the allegations, eight former directors of five mutual funds agreed to settle SEC charges that they failed to satisfy their fair valuation responsibilities under federal...more

4 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide