News & Analysis as of

Fair Market Value

Delaware Supreme Court Reverses Dell Appraisal Decision

The Delaware Supreme Court has reversed the Court of Chancery’s appraisal decision in Dell, Inc. v. Magnestar Global Event Driven Master Fund Ltd. et al. The Chancery Court had found that fair value was 28% above the deal...more

Delaware Supreme Court Stresses Value Of Deal Price In Appraisal Case

by Morris James LLP on

Dell Inc. v. Magnetar Global Event Driven Master Fund Ltd., No. 565, 2016 (December 14, 2017) - In this much-anticipated decision, the Delaware Supreme Court stresses the importance of the deal price to the award in an...more

Application of Discounts in Valuation of Interests in Privately Held Entities

by Jaburg Wilk on

When representing high net worth individuals in divorce proceedings, frequently one of the assets is an ownership interest in a privately held business or professional practice. Establishing a value for the business can be...more

Book Value Sales

by Alston & Bird on

Corporate groups like to have affiliates sell property to each other at book value. They know what book value is, but may not know fair market value. However, using book value as the sales price, even within consolidated...more

"Insider" Edition—Required Referrals and the Stark Law (Part Two of Two)

Hospitals and physicians must consider many items when a hospital is putting together an employment contract with a physician. One question we have seen more and more hospitals ask is whether a hospital may insert a provision...more

Claiming Disaster Loss Deductions for Personal Use Property

by Moskowitz LLP on

How do I calculate my disaster loss? Take the lesser of the adjusted basis of the property, or the decrease in fair market value due to the disaster, and subtract any insurance or other reimbursement you received or expect...more

"Insider" Edition—Required Referrals and the Stark Law (Part One of Two)

When a hospital is putting together an employment contract with a physician, there are many items for both the hospital and the physician to consider. One question we have seen more and more hospitals ask is whether a...more

Seattle Waterfront’s Local Improvement District: Paying Special Attention to Stay Ahead

The Seattle Waterfront Project is waiting on a “special” study from the City of Seattle as plans proceed for the waterfront’s redevelopment. As outlined in Schwabe’s first article on this topic, the City has finished a...more

Fall 2017 Municipal Revaluations in Connecticut

by Pullman & Comley, LLC on

Approximately 20 percent of Connecticut municipalities plan to conduct revaluations effective October 1, 2017. For those with commercial real property located in a revaluing community, you should know that a representative...more

Delaware Law Updates: What Is The Fair Value Of A Stock? The Delaware Supreme Court Rejects Bright-Line Rule In Favor Of The...

by McCarter & English, LLP on

The Delaware Supreme Court, sitting en banc, recently reversed and remanded the Court of Chancery’s appraisal decision in DFC Glob. Corp. v. Muirfield Value Partners, L.P. (“DFC Global”), a highly publicized opinion in which...more

Podcast Episode 9 - Special Use Properties and the Uniform Relocation Assistance and Real Property Acquisition Policies Act of...

by Locke Lord LLP on

Locke Lord LLP’s Eminent Domain team hosts an original podcast series. In Episode 9, I share a recent presentation regarding valuation of special use properties. During that presentation, I also touched upon the little...more

How Does a Receiver Sell the Homesteaded Home of a Judgment Debtor to Satisfy a Judgment?

by Ervin Cohen & Jessup LLP on

Question: I am a receiver appointed to collect a substantial judgment. The judgment debtor’s home has appreciated since the entry of the judgment five years ago....more

Episode 014: Business Divorce Stories: Business Appraiser Tony Cotrupe and Attorney Jeff Eilender

by Farrell Fritz, P.C. on

This is the first in what I hope will be a recurring feature of this podcast featuring war stories told by business divorce professionals. In this episode we hear stories from business appraiser Tony Cotrupe (Meliora...more

No Payday for Objecting Stockholders as Delaware Supreme Court Reverses Appraisal Ruling

by White & Case LLP on

The Delaware Supreme Court recently reversed a Delaware Chancery Court's finding that a private equity buyer had underpaid in connection with its acquisition of payday lending firm DFC Global Corporation....more

Florida Property Owners: The Notice Of Proposed Property Taxes From Your County Property Appraiser-Beware Of Deadline For Appeal

by Roetzel & Andress on

What to Do with the Notice - Immediately open the Notice of Proposed Property Taxes and examine its contents for accuracy. The Notice contains column headings which include: - Taxing Authority - Your Property Taxes...more

Court Of Chancery Rejects Merger Price As Setting Fair Value

by Morris James LLP on

ACP Master Ltd. v. Sprint Corporation, C.A. 8508-VCL (July 21, 2017, corrected Aug. 8, 2017) - This another, albeit rare, decision that demonstrates there is real risk in petitioning for appraisal. The Court found that the...more

How To Confer A $6.9 Million Benefit For Less Than A Half Dollar

by Allen Matkins on

In March 2011, the three-member compensation committee of EchoStar Corporation awarded options to purchase 1.5 million shares of company stock to its Chairman, Charles W. Ergen. According to EchoStar’s proxy statement for...more

Debtor May Be Entitled to Credit for “Reasonable Value” of Property Purchased by Lender at Mortgage Foreclosure Sale

by Stoel Rives LLP on

In Idaho, it has long been understood that a secured creditor that has foreclosed a mortgage may be able to also get a judgment against the debtor for the remainder of the debt, if the proceeds of the foreclosure sale are not...more

Delaware Supreme Court Reverses DFC Global And Clarifies The Deal Price’s Role In Appraisal Litigation

by Morris James LLP on

DFC Global Corporation v. Muirfield Value Partners L.P., No. 518, 2016 (Del. Aug. 1, 2017) - Delaware law has long made clear that the deal price for a company, while relevant, does not necessarily equate to the “fair...more

Do You Have a Reasonable Expectation of Receiving Dividends if You Acquired Your Shares in a Family-Owned Corporation Through Gift...

by Murtha Cullina on

Corporate shareholders often expect to receive dividends in connection with their ownership of corporate shares. This is particularly true when owners invest capital in or provide other services to the company in exchange for...more

How much latitude will the court give a non-defaulting party under the GMRA and GMSLA?

by Dentons on

A recent case considers service of default notices (the Notices) and valuation of trades under a Global Master Repurchase Agreement (GMRA) and a Global Master Securities Lending Agreement (GMSLA) (toghether, the Agreements)....more

Are You Entitled to Diminished Value to your Vehicle after a Crash? Yes and No!

Woodland Hills personal injury attorney Barry P. Goldberg is asked by his clients almost daily whether they are entitled to “Diminished Value” of their vehicle after a crash. Obviously, a car repaired after a crash is never...more

Amounts Billed Do Not Indicate Fair Market Value In FCA Case

by Reed Smith on

Our day job has been keeping us busy, so busy with depositions, motions, delayed flights, and assorted drama that we have not posted in more than a month. After such a long layoff, we had hoped to return with a vengeance, a...more

Concierge Medicine – Is it for you?

by Farrell Fritz, P.C. on

According to the 2016 Kaiser/HERT Employer Health Benefits Survey, the average annual premium for employer-sponsored family health insurance coverage in 2016 was $18,142 – representing a 20% increase since 2011 and a 58%...more

The Fine Print - Summer 2017 - Litigation

The Summer 2017 issue of The Fine Print focuses on litigation and features articles on vehicle insurance claims, managing construction risks, what to know when buying a loan and more. Please see full Publication below for...more

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