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Valuation & Litigation Briefing March/April 2024

In this issue of Valuation & Litigation Briefing, article topics include an “entire fairness” test and how fairness opinions can help avoid valuation disputes; using structured settlements to finance the sale of some closely held businesses; the method used to value a conservation easement for charitable deduction purposes and more.


  • In re Tesla Motors, Inc. Stockholder Litigation: SolarCity acquisition satisfies “entire fairness” review
  • Using structured settlements to finance business sales
  • Valuation of conservation easement leads to battle of experts
  • Building blocks for the cost of capital: How interest rates and market volatility affect business valuations

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 this issue of Valuation & Litigation Briefing, please click here.

DISCLAIMER: The WM Update, WM Wednesday Wisdom, WM Daily Update, and other related communications are intended to provide general information, 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.