News & Analysis as of

Fair Market Value

Bryan Cave Leighton Paisner

International Law Recourse for Potential Expropriation of Foreign Assets by Russia

With the continuing exit and suspension of operation of foreign entities in Russia, Russian State authorities are exploring retaliatory measures, including a regime for the nationalisation and forced sale of foreign assets. ...more

Bass, Berry & Sims PLC

OIG Declines to Approve Lab’s Payment of Specimen Collection Fees to Hospitals

On April 28, the Office of Inspector General (OIG) for the U.S. Department of Health and Human Services published Advisory Opinion 22-09, declining to approve a laboratory company’s proposal to pay hospitals a fair market...more

McGuireWoods LLP

California Court: Fair Market Value Payments May Not Avert Anti-Kickback Liability

McGuireWoods LLP on

In February 2022, the U.S. District Court for the Central District of California denied a defendant’s motion to dismiss a qui tam action alleging that the defendant had violated the federal Anti-Kickback Statute (AKS). In its...more

Cozen O'Connor

Ruff Day for Dog Leasing Company in Massachusetts Settlement

Cozen O'Connor on

Massachusetts AG Maura Healey reached a settlement with California-based Monterey Financial Services, LLC to resolve allegations that the company illegally purchased and serviced leases for dogs to Massachusetts customers in...more

Snell & Wilmer

Taxation of Cryptocurrency and Similar Transactions

Snell & Wilmer on

Whether you’re an investor expanding your portfolio to include digital assets such as cryptocurrencies and tokens, a business that uses cryptocurrencies to engage in everyday transactions, or a crypto “miner," you need to...more

Rivkin Radler LLP

Attention Congress: Focus On the Estate Tax Regime; Leave the Income Tax Alone

Rivkin Radler LLP on

“Déjà vu All Over Again”- The White House last week released the President’s Budget for the Fiscal Year 2023. The Budget is ambitious, but its “investments,” we are told, “are more than paid for with tax reforms focused on...more

Fox Rothschild LLP

Divorce Financing Encounters A Turbulent Real Estate Market

Fox Rothschild LLP on

At the end of the day, divorce is a financial transaction wrapped in complex human emotions. Part of the divorce lawyer’s mission is to try to gently unwrap the emotion so that each party can walk away from a failed...more

Farrell Fritz, P.C.

Recent Stock Valuation Decisions Reign “Supreme”

Farrell Fritz, P.C. on

The fair value and fair market value appraisal standards applicable in contested buyout and dissenting shareholder valuations cut across state lines, which is one of the main reasons I occasionally highlight significant court...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Will the Conversion of a Trust to a Unitrust Under the New Arkansas Uniform Fiduciary Income and Principal Act Cause a Negative...

The Arkansas Uniform Fiduciary Income and Principal Act (the “Act”) became effective on January 1, 2022. Arkansas is one (1) of five (5) states, including Colorado, Kansas, Utah, and Washington, that has enacted the Uniform...more

Hahn Loeser & Parks LLP

Are Real Estate Taxes Going to Wreck Your Investment?

Property purchasers often fail to account for the increased tax associated with their prospective sale price when running pro-formas on cashflow. In Ohio, the sales price is considered the fair market value for real estate...more

Cooley LLP

Delaware (Again!) Requires Upward Adjustment to Deal Price in Appraisal Proceeding Despite Objectively Fair Sales Process

Cooley LLP on

A recent Court of Chancery decision adds yet another wrinkle to the appraisal landscape and the potential for appraisal arbitrage. In BCIM Strategic Value Master Fund LP v. HFF, Inc. (Del. Ch. Feb. 2, 2022), the court found...more

Farrell Fritz, P.C.

Nassau County Commercial Real Property Tax Alert

Farrell Fritz, P.C. on

Annual Survey of Income and Expenses – ASIE-2021Pursuant to the Nassau County Administrative Code, Section 6-30, the Nassau County Department of Assessment (“the Assessor”) is requiring the submission of 2021 financial data...more

Schwabe, Williamson & Wyatt PC

Changes of Ownership, Asset Transactions, Mergers, and Death of Borrowers or and Owner

Effective October 2, 2020, the Small Business Administration (“SBA”) issued an SBA Procedural Notice: Paycheck Protection Program Loans and Changes of Ownership; and on October 26, 2021, the SBA issued SBA Procedural Notice...more

Tucker Arensberg, P.C.

Court Confirms Junior Lien Creditor’s Right to Enforce Deficiency Judgment Act Against Senior Creditor Who Fails to File Petition...

Tucker Arensberg, P.C. on

In a February 11, 2022 Order, the Court of Common Pleas of Washington County granted a Petition to Compel Satisfaction of Liens under the Deficiency Judgment Act (“DJA”) filed by a junior judgment holder represented by Tucker...more

Robinson+Cole Class Actions Insider

Auto Insurance Total Loss Class Action: Ninth Circuit Affirms Denial of Class Certification

Numerous class action suits have been filed against auto insurers regarding the valuation of vehicles that are total losses. These cases typically allege that insurers are undervaluing vehicles in some common way or in...more

Carlton Fields

Real Property, Financial Services, & Title Insurance Update: Week Ending February 11, 2022

Carlton Fields on

Lease Option / Fair Market Value: While the market value of property subject to a lease-purchase option is generally determined as unencumbered by the lease, specific language instructing appraisers to use the fixed rental...more

Rivkin Radler LLP

Deferring the Tax Hit on a Grant Equity to an Employee – Are You Prepared to Enforce the Forfeiture Provision?

Rivkin Radler LLP on

“Would I ever leave this company? Look, I’m all about loyalty. In fact, I feel like part of what I’m being paid for here is my loyalty. But if there were somewhere else that valued loyalty more highly, I’m going wherever they...more

Bass, Berry & Sims PLC

2021 Recap: Hospitals’ Significant False Claims Act Settlements

Bass, Berry & Sims PLC on

Each year, the Department of Justice (DOJ) recovers millions of dollars through False Claims Act (FCA) settlements, and 2021 was no exception. Some of the most sizeable or otherwise noteworthy settlements from 2021 were with...more

Mintz - Intellectual Property Viewpoints

Entire Market Value Rule Strikes Again in WDTX

On January 3, 2022, Magistrate Judge Susan Hightower granted a defendant’s motion to exclude an expert’s damages theory for violating the entire market value rule, reminding plaintiffs everywhere to use caution when applying...more

Holland & Knight LLP

New York City Property Tax Blueprint an Incomplete Solution

Holland & Knight LLP on

Former New York City Mayor Bill de Blasio's Advisory Commission on Property Tax Reform (the Commission) issued a report on Dec. 28, 2021, titled "The Road to Reform: A Blueprint for Modernizing and Simplifying New York City's...more

McDermott Will & Emery

NFTs and Charitable Fundraising: Navigating Tax Hurdles

McDermott Will & Emery on

As the creation of and transactions involving non-fungible tokens (NFTs) have increased dramatically, so has interest in using NFTs as donations to charitable organizations and for other charitable fundraising tools. Given...more

Rivkin Radler LLP

Gifting Business Interests Before Selling the Business? Think Valuation

Rivkin Radler LLP on

Counting the Days?- We are 302 days away from the national mid-term elections, to be held November 8, 2022, yet the first full week of the new year has already highlighted some of the economic issues with which the...more

Tyson & Mendes LLP

No Tort Liability for Insurer Underpayment of Hospital Bills

Tyson & Mendes LLP on

On November 4, 2021, the Second District Court of Appeal, Division 2, ruled against establishing tort liability for insurers who paid less than what the hospital believed to be the “reasonable and customary value.” This...more

International Lawyers Network

Damages for Copyright Infringement before You Register Your Copyright

Let’s suppose that you have not registered your copyright in a book with the U.S. Copyright Office and you find someone has infringed your copyright by copying substantial portions of your book. Let’s also suppose you are...more

Rivkin Radler LLP

The Tax-Deferred Rollover – Some Considerations

Rivkin Radler LLP on

“I have wondered at times what the Ten Commandments would have looked like if Moses had run them through the U.S. Congress.” – Pres. Ronald Regan- That line probably describes the exasperation with which many Americans...more

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Updated: Dec 28, 2021:

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Information for EU and Swiss Residents

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Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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Access/Correct/Update/Delete Personal Information

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Changes in Our Privacy Policy

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Contacting JD Supra

If you have any questions about this Privacy Policy, the practices of this site, your dealings with our Website or Services, or if you would like to change any of the information you have provided to us, please contact us at: privacy@jdsupra.com.

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How We Use Cookies and Other Tracking Technologies

We use cookies and other tracking technologies to:

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Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

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