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Valuation Consideration

Kaufman & Canoles

ESOP Community Waits for DOL Regulation on Valuation with Hope and Dread

Kaufman & Canoles on

As part of the comprehensive “SECURE 2.0” retirement plan legislation enacted in December 2022, Congress directed the U.S. Department of Labor (DOL) to issue a long delayed and much needed regulation defining the term...more

K&L Gates LLP

In Matter of First Impression, Delaware Superior Court Calculates Value of Cryptocurrency for $25 Million Damages Award

K&L Gates LLP on

In April, 2022, the Delaware Superior Court’s Complex Commercial Litigation Division answered a novel question in Delaware law: “When the consideration to be paid on a contract is in cryptocurrency and the contract is...more

Dorsey & Whitney LLP

New FTC Position on Debt and HSR Valuation

Dorsey & Whitney LLP on

On August 26, the Federal Trade Commission announced a new position on an important factor in determining whether a transaction must be reported under the Hart-Scott-Rodino Act: whether debt repayment at closing counts in...more

King & Spalding

Applying the Supreme Court’s Decision in Actavis: Consideration Value Comparisons by Courts Approving Reverse Payment Settlements

King & Spalding on

In FTC v. Actavis, the Supreme Court held that “reverse payment” pharma patent settlements within the scope of the patent may (or may not) violate the Sherman Act.1 The majority opinion in Actavis explained that Hatch-Waxman...more

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