News & Analysis as of

Asset Valuations Appraisal

Farella Braun + Martel LLP

[Webinar] The Art of Planning for Valuable Collections - January 21st, 3:30 pm - 5:30 pm PT

Join us for a discussion of estate and philanthropic planning for art and other valuable collections. Topics to be covered include: - Collection ownership and management to protect the value of the collection (document,...more

Lowenstein Sandler LLP

New Research: Do Managers of a Target Corporation Withhold Good News?

Does increased appraisal risk have an effect on manager behavior?  Recent research (unpublished) suggests it does. In this paper (earlier version), the author examines target manager disclosure behavior before and after the...more

Ballard Spahr LLP

Agencies Issue Statement and Interim Final Rule Regarding Appraisals Because of COVID-19

Ballard Spahr LLP on

On April 14, 2020, the federal banking agencies announced an interim final rule that will allow for appraisals and evaluations of homes and other real property to be obtained up to 120 days after closing. ...more

Farrell Fritz, P.C.

Disclosure of Estate Tax Stock Appraisals in Shareholder Disputes

Farrell Fritz, P.C. on

The discoverability of materials in civil litigation in general resists any hard and fast rules, other than that the scope of discovery is broadly defined and liberally applied under the rules of civil procedure in both state...more

Stange Law Firm, PC

Divorce financial statements: Do not overstate or understate values

Stange Law Firm, PC on

In a divorce, courts are to divide marital property in a just manner when considering all the factors in an equitable jurisdiction. To divide marital assets in a just manner, courts need to know the value of the marital...more

BakerHostetler

Tax Court Rules that IRS Too Aggressive in Applying Qualified Appraisal and Qualified Appraiser Standards

BakerHostetler on

In Friedberg v. Comm’r, T.C. Memo 2011-238, the Tax Court granted summary judgment for the IRS, holding that an appraisal used to substantiate a facade easement donation amount was not a qualified appraisal because it...more

JAMS

A Rose by Any Other Name

JAMS on

Most of the leading law school textbooks explain arbitration by describing a case where a party suffers a loss and there is a dispute between the insurance company and the insured. The insured typically places a high value...more

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