News & Analysis as of

Valuation

Walkers

Privy Council clarifies secured party’s duty when realising security

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The Privy Council has clarified that the duty of care to "obtain the best price reasonably obtainable" in the sale of secured collateral does not require a secured party to improve an asset before sale to obtain the best...more

A&O Shearman

Great Fund Insights: Navigating NAV issues in open-ended real estate funds during economic challenges

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This publication focuses on the key issue currently facing managers of open-ended real estate funds offered to institutional investors: the difficulty of striking reliable valuations of properties under the economically...more

Husch Blackwell LLP

ESOPs for Cannabis Companies

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Employee stock ownership plans (ESOPs) have been used as a business succession strategy by employers across many industries. In the cannabis industry, ESOPs have come and gone and come again as a trendy topic promising to fix...more

Orrick, Herrington & Sutcliffe LLP

UK Founder Series: When EMI and CSOPs Don’t Fit: Unlocking the Power of Growth Shares and JSOPs

Orrick's Founder Series offers monthly top tips for UK startups on key considerations at each stage of their lifecycle, from incorporating a company through to possible exit strategies. The Series is written by members of our...more

Arnall Golden Gregory LLP

If You Want It, Here It Is, Come and Get It: Preparing Your Music Catalog to Attract the Right Buyers

Mo Money, Mo Problems? In March 2025, music publishing giant Primary Wave acquired a substantial stake in the Notorious B.I.G. music catalog with an estimated value of $200 million....more

J.S. Held

“Unlocking Liquidity Through Fine Art Appraisal and Lending”

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It is widely understood that fine art collectors frequently identify investment as a primary motivation for acquiring fine art. Considering the fluctuating financial markets and prevailing global uncertainties, many fine art...more

Ankura

Where's My MOIC: Strategic Preparation for Maximum Value in PE Portfolio Exits

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The Strategic Imperative of Early Exit Planning - In the high-stakes world of private equity, the difference between a good and great multiple on invested capital (MOIC) often hinges on meticulous preparation long before a...more

Proskauer - The Capital Commitment

Navigating Earn-Out Disputes: Key Considerations for Private Funds

Times of economic volatility often increase disparities between a seller’s valuation and the buyer’s valuation of the same company. Earn-out provisions are one tool frequently used to address such disparities. An earn-out...more

Proskauer - The Capital Commitment

Three Risks to Monitor in Private Credit

Private credit has become an essential source of financing globally, with fund sponsors enjoying strong demand from borrowers, market participants, and investors.  However, as the industry’s “golden age” continues, regulatory...more

J.S. Held

Valuation Issues When Quantifying Economic Damages for International Arbitration Proceedings

J.S. Held on

Economic damages are seen as the Holy Grail of any international arbitration. The amount of compensation for financial losses is the ultimate goal of the Claimant, who seeks to be compensated for the damages suffered, but...more

Bradley Arant Boult Cummings LLP

The Business Valuation Blues: Sing a Different Song When the Valuation Experts Disagree

One of the thorniest issues private company owners and minority investors may be required to confront in going through a business divorce is determining the value of the minority interest being purchased. It is not unusual...more

White & Case LLP

Margin loans come to private markets

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At a time when sponsors are holding onto assets longer than expected, margin loans in private markets are providing a valuable channel of liquidity- Drawn out hold periods and low exit volumes have put liquidity at a...more

Troutman Pepper Locke

Expert or Arbitrator? — PE Pathways Podcast

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In this episode of PE Pathways, Partners Nick Stawasz and Dan Boland discuss the distinctions between engaging an expert or an arbitrator for resolving post-closing purchase price and earnout disputes in M&A deals. The...more

Farrell Fritz, P.C.

Beyond Fair Value: When Shareholder Oppression Demands Interest and Damages

Farrell Fritz, P.C. on

Shareholder oppression has long been a favorite topic of mine—for good reason.  A cornerstone of business divorce litigation, a claim of minority shareholder oppression under BCL 1104-a often invites creative argument over...more

Kohrman Jackson & Krantz LLP

Rhode to Growth: e.l.f. Beauty’s Strategic Acquisition Signals a Bold Branding Evolution

The recently announced acquisition of beauty and skincare brand Rhode, founded by celebrity Hailey Bieber in 2022, for $1 billion by veteran cosmetics brand e.l.f. Beauty, marks a pivotal moment in the rapidly evolving beauty...more

IR Global

The Importance of Expert Financial Opinions in Environmental Litigation

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Environmental litigation is evolving. Once dominated by scientific testimony and regulatory interpretation, it now demands financial clarity as well. From toxic torts and groundwater contamination to disputes over regulatory...more

Fox Rothschild LLP

Franchise Times Dealmakers Predict Cloudy Forecast for Franchise M&A in 2025

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Last month, Franchise Times held its annual “Dealmakers Week” where it offers a series of webinars with top franchise dealmakers to discuss the year’s biggest franchise deals and industry trends. The week included a...more

Allen Barron, Inc.

Tax and Legal Advice When Selling Your Business

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What do you need to know if you intend to sell your business? It is essential to have integrated tax and legal advice when selling your business to ensure maximum net profit and minimize contingent liability. Look for a...more

Pillsbury Winthrop Shaw Pittman LLP

The Proposed “Big, Beautiful Bill” May Disrupt Sports Team Investment Strategy

The recently proposed “Big, Beautiful Bill” (BBB), currently under preliminary markup in the Senate Finance Committee, includes a suite of tax provisions aimed at deficit reduction, corporate reform and base-broadening. Of...more

Lowenstein Sandler LLP

Going Once, Going Twice…(but who’s it going to? And what’s it worth?)

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Host Warren K. Racusin, Chair of Lowenstein's Trusts & Estates practice, invites Meghan M. Federman and Joanne Mournet, President at DOYLE Auctioneers & Appraisers, to cover how estate planning for art and valuables differs...more

Bradley Arant Boult Cummings LLP

Weathering the Business Divorce Storm: Charting Safe Passage for Both Sides of the Transaction

Business divorces often involve turbulence as business partners go through this process. But partners who plan ahead can navigate through their business divorce to avoid capsizing the company or frustrating their personal...more

Levenfeld Pearlstein, LLC

M&A Insights Series – Tariff Impacts, Deal Processes, and Advice for Buyers and Sellers: A Conversation with Dave Kakareka of...

To help businesses, owners, investors, and deal professionals better understand the evolving M&A market, Robert Connolly – a partner in LP’s Corporate Practice Group and leader of LP’s Independent Sponsor and Private Equity...more

Farrell Fritz, P.C.

A Priceless Mistake: How Faulty Appraisals Can Undermine Charitable Tax Deductions

Farrell Fritz, P.C. on

A recent US Tax Court case (WT Art P’ship LP v. Commissioner, T.C. Memo. 2025-30) illustrates how failing to comply with the technical requirements for substantiating the value of charitable contributions can jeopardize a...more

JUSTICENTER

Diminished Value Claims in California: Recovering Losses After a Car Accident

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If your vehicle has been in a car accident, that damage will likely appear in vehicle history reports. Most buyers today use these reports, such as CarFax, to learn more about how the vehicle was used and maintained by...more

Cadwalader, Wickersham & Taft LLP

Family (Office) Affairs May 2025 - Family Office NAV Facilities

As Net Asset Value (“NAV”) credit facilities continue to grow in popularity, we have seen a steady increase in non-traditional borrowers utilizing NAV loans, including family office borrowers. The term “family office” is used...more

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