News & Analysis as of

Valuation

Failure To Plan and Inaction Lead To Increased New Jersey Estate Tax

by Cole Schotz on

The New Jersey Tax Court recently released its opinion in Estate of Ruth Oberg, NJ Tax Court, Docket No 000240 (October 24, 2017), upholding the Division of Taxation’s assessment of additional New Jersey estate tax. The case...more

The (Even More) Elusive Surcharge in Dissolution Proceedings

by Farrell Fritz, P.C. on

A year ago I wrote a piece called The Elusive Surcharge in Dissolution Proceedings highlighting the rare appearance in the case law of the surcharge provision found in Section 1104-a (d) of the Business Corporation Law. ...more

Bank of England Consults on Policy Proposals for the Valuation Capabilities of Firms to Support Resolvability

by Shearman & Sterling LLP on

The Bank of England has published a consultation setting out policy proposals on the minimum standard of valuation capabilities that firms should have in place to ensure that their valuations are sufficiently timely and...more

Treasury Withdraws Proposed Regulations Aimed at Minimizing Valuation Discounts

by McDermott Will & Emery on

Proposed section 2704 regulations were withdrawn in regulatory review ordered by President Trump....more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

DOL Settlement Agreement Provides ESOP Transaction Guidance

by Holland & Knight LLP on

• The U.S. Department of Labor (DOL) and First Bankers Trust Services Inc. (FBTS) have entered into a settlement agreement filed in U.S. District Court for the Southern District of New York, resolving a case challenging FBTS'...more

Valuing the Older Hospitality Facility Can Be Complicated

by Dickinson Wright on

Hospitality facilities built in the 1980s or 1990s (or earlier) tend to have design and layout configurations that are out of touch with a franchisor’s present market requirements. This jeopardizes the continued franchise...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

The Art of Replacement in the Cost Approach

by Dickinson Wright on

We live in an economy where provision of products and services is ever changing, including the hard assets by which such products and services are provided. For complex industrial and manufacturing property that remain...more

Attorneys as Fortune-Tellers—Liability for Errors in Valuing Claims

by Dentons on

In nearly every lawsuit there comes a point when the attorney is asked to evaluate the client's likelihood of success and to assign a value to the case. Because this value will likely be used by the client in determining...more

Valuation Issues: Recovering Inseparable Damages

by Faegre Baker Daniels on

Imagine this: A local municipality has decided to expand the road behind your property. The road expansion project has many components. The number of lanes will increase from two to four. There will be a new raised median in...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

Valuations in European Real Estate Finance – regulatory compliance in a global environment

by White & Case LLP on

In light of the recent ECB guidance on non-performing loans, and in particular the valuation requirements to be adhered to by banks in valuing real estate loans, what are the implications for banks with a global presence? In...more

Valuation of Illiquid Portfolio Investments – Avoiding Regulatory Risks with Form and Substance

For private fund managers, the valuation of privately-held securities has been subject to heightened regulatory scrutiny. As the IPO on-ramp for private “unicorn” investments has lengthened, fund managers may hold illiquid...more

Resolving Disputes Regarding Value of the Loss through the Appraisal Process

by Hellmuth & Johnson PLLC on

With an increase in storm damage events throughout the Midwest, insurers are becoming increasingly frugal when adjusting storm damage losses. In the past, disputes regarding the value of the loss typically involved...more

Corporate Venture Capital Survey: Q1 2017

by Morgan Lewis on

During the first quarter of 2017, corporate venture capital (CVC) programs at major companies continued to make significant investments in promising startups and late-stage enterprises. In this survey, we briefly review...more

Reported Criminal Probes Regarding Bond Valuations Highlight the Importance of Valuation Procedures

According to recent news reports, the DOJ and the SEC are investigating the possible improper use of third-party broker quotes by hedge fund managers to value illiquid debt securities in their portfolios. Prosecutors are...more

E-commerce businesses: Valuation beyond the horizon

by Dentons on

E-commerce today has been defined as the buying and selling or provision of goods and services, or the transmitting of funds or data, over an electronic network. This article attempts to highlight the justification for the...more

EU Customs Developments: January-March 2017

by White & Case LLP on

Welcome to the January-March 2017 issue of the White & Case Newsletter on Customs Developments in the EU. In this issue: - EU Customs Policy ..EP resolution on tackling UCC challenges -Tariffs and FTA...more

Your Daily Dose of Financial News

by Robins Kaplan LLP on

You’ll remember Snap’s highly anticipated March IPO as a splashy affair, with a valuation in the $30+ billion range and a relatively consistent stock price. Well, reality hit hard yesterday, as Snap announced a $2.2 billion...more

North Carolina Supreme Court Adopts "Substantial Competent Evidence" Requirement for Borrowers Asserting "True Value" Defense in...

by Ward and Smith, P.A. on

On Friday, May 5, 2017, in a major victory for lenders, the North Carolina Supreme Court reversed the North Carolina Court of Appeals’s decision in United Community Bank v. Wolfe. In July 2015, the Court of Appeals decided in...more

Wealth Management Update - May 2017

by Proskauer Rose LLP on

May Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The May § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs...more

FINRA Announces Proposed Amendments to Modernize Corporate Financing Rule

The Financial Industry Regulatory Authority, Inc. (FINRA) has proposed the first major overhaul since 2004 of its rule regulating public offerings, titled “Regulatory Notice 17-15”....more

Ad Valorem Tax Values and Equitable Distribution

In many equitable distribution cases, where the value of real estate is an issue, the parties at least in negotiations debate the relative accuracy of the ad valorem tax value (“Tax Value or Tax Values”) of the property as a...more

23 States Considering Valuation Legislation

by Fox Rothschild LLP on

The Appraisal Institute reported April 17 that 37 bills affecting the valuation profession are pending in 23 states. According to the Appraisal Institute, the proposed legislation includes: Arizona SB 1197 which makes...more

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