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Business Valuation for Business Owners March/April Newsletter

Valuation & Litigation Briefing March/April 2023

In this issue of Valuation & Litigation Briefing, we include information about a family business and a dispute which resulted in an inappropriate discount for lack of marketability (DLOM); the importance of considering tax issues when executing a divorce or settlement agreement; alternative methods of assessing damages that experts use for companies without an established track record; and proposed amendments to the Federal Rules of Evidence (FRE) to take effect in late 2023.

Articles:

  • DLOM dilemma: Defendants’ bad-faith behavior precluded marketability discount
  • Redleaf v. Commissioner: Cash payments are property settlement, not deductible alimony
  • How to estimate lost profits for a start-up business
  • Proposed FRE amendments may affect your expert witnesses

As always, if you have questions or currently in need of valuation services, please reach out to John F. Maloney, CPA, CFF, CVA, ABAR at 215.675.8364.

To read the March/April 2023 Valuation & Litigation Briefing, please click here.

DISCLAIMER: The WM Update, WM Wednesday Wisdom, WM Daily Update COVID-19, COVID-19 Business Resources, COVID-19 Client News Alerts and other related communications are intended to provide general information, including information regarding legislative COVID-19 relief measures, as of the date of this communication and may reference information from reputable sources. Although our firm has made every reasonable effort to ensure that the information provided is accurate, we make no warranties, expressed or implied, on the information provided. As legislative efforts are still ongoing, we expect that there may be additional guidance and clarification from regulators that may modify some of the provisions in this communication. Some of those modifications may be significant. As such, be aware that this is not a comprehensive analysis of the subject matter covered and is not intended to provide specific recommendations to you or your business with respect to the matters addressed.