Preserving Culture and Building Legacy with Genice Lee
Cornerstone Research Experts in Focus: Andrea Eisfeldt
Private Equity VS Real Estate Transactions | #4 Optimizing Total Asset Value
Podcast: Credit Funds: Compliance Considerations for Valuation
E7: The DataSmart Method of Valuing Data Assets
Life Sciences Quarterly: Tax Cuts and Jobs Act: Implications for Life Science Business
Artificial Intelligence (AI) serves as a double-edged sword, presenting economic risks and the potential to disrupt and harm various industries, while simultaneously enabling significant innovation and growth across many...more
Question: I’m turning 70 this year and am ready to retire. After buying out my partners over the years, I’m now the sole owner of the practice. Associate dentists have come and gone. I now employ one who is willing to take...more
On February 19, 2026, the U.S. Tax Court issued its opinion in North Donald LA Property, LLC v. Commissioner (T.C. Memo. 2026-19), a syndicated conservation easement (SCE) case involving an asserted 75% civil fraud penalty...more
As life sciences companies mature, intellectual property often becomes both their most valuable and most scrutinized asset. Whether you’re entering a collaboration, pursuing a crossover round, or preparing for acquisition,...more
A proposed California ballot initiative – “The 2026 Billionaire Tax Act” (also known as Initiative 25-0024) – has been getting a lot of attention, and it could have implications for business valuations, capital structures and...more
The Single Resolution Board (SRB) has published its expectations on valuation capabilities (EoVCs). Crisis readiness and, in particular, valuation in crisis, is a key element of the Single Resolution Mechanism's Vision 2028...more
Multinational companies in Israel that carry out acquisition, sale or restructuring transactions sometimes encounter complex issues relating to transfer prices. According to Israeli law, transactions between related entities...more
The International Organization of Securities Commissions (IOSCO) has issued a consultation report proposing 13 updated recommendations for valuing collective investment schemes (CIS). The revisions seek to update IOSCO's 2007...more
In this episode of The Sandwich Generation Survival Guide, host Candace Dellacona welcomes Genice Lee from Harvest Estate and Appraisals. They discuss the importance of legacy, the role of passion assets in preserving family...more
On November 20, Fed Governor Lisa Cook spoke on four main areas of concern in the financial system: asset valuations; the shift in lending practices away from bank loans and toward private credit arrangements; the growing...more
Divorce can be especially complicated for restaurant owners, as it often involves not just dividing personal assets but also making tough decisions about the future of the business....more
In the context of NAV facilities, one item that we often see heavily negotiated is the lender’s right to challenge the borrower’s valuations of its investment portfolio. In this article, we will explore a few key aspects of...more
Private equity assets add a layer of complexity to divorce that goes beyond the standard division of bank accounts and retirement plans. These interests often involve tiered payout structures, vesting schedules, capital...more
Investors following the bouncing ball have seen sports emerge as a distinct and compelling asset class. Over the last six months, a series of professional sports franchises have sold at record-breaking valuations. This...more
When a loved one or friend passes away, they often leave a large amount of personal property to be distributed. This article addresses the distribution of a decedent’s personal property and disputes concerning its...more
The idea of visiting an attorney for your estate planning can be daunting. Below is a list of to-do items or at least items to think about before your visit....more
The valuation of customer-related intangible assets is a key element of many business appraisals. These intangibles lack physical substance but are crucial assets for a company's success, often representing significant value...more
Recent media reports and commentators have raised concerns that current economic conditions may reflect excessive valuations of investments in AI technologies....more
In recent years, the Grand Court of the Cayman Islands (the “Grand Court”) has heard a number of “appraisal cases”—cases in which shareholders who dissent against a proposed merger or acquisition petition the Grand Court for...more
In Massachusetts, a person contemplating filing for divorce may be confronted with the question of what will happen to their trust interests. First, a trust is a legally independent entity in which one party, the trustee,...more
Succession planning has long been a cornerstone of business continuity. It ensures that ownership transitions happen smoothly, that leadership changes do not disrupt operations, and that enterprise value is protected (or even...more
Amid a challenging environment for exits, especially in the wake of the recent market volatility, private fund managers continue to pursue alternative strategies, such as term extensions and liquidity solutions, to ride out...more
The Financial Conduct Authority (FCA’s) report, which sets out its findings and feedback from its Private Market Valuation Review (PMVR) includes a number of practical action points for firms regarding their private assets...more
When purchasing an expensive engagement ring, one would not seek the expertise of a real estate agent. Similarly, when an estate requires an appraisal, it is crucial to engage the appropriate expert for high value personal...more
In our recent alert “New Year, Similar Concerns: The FCA’s 2025 Priorities for UK Private Fund Managers,” we discussed the updated supervisory strategy and priorities which the Financial Conduct Authority (FCA) has for...more