May, 2010

Contents

• Bankruptcy Round-Up: Experts Prove Key to Distressed Company Values
• Checklist: Make Sure Your Expert Survives a Daubert Challenge
• Valuing stock options? What will the IRS say?
• Ten Steps to Value Law Firm Contingency Cases

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SC&H Business Valuation & Support Leaders

Michael J. Young,
CPA/ABV, CVA
Director
(410) 403-1513
Over 27 years of experience; serves as expert witness in litigation issues including economic damages, patent infringement, valuation, and fraud matters in Federal and state courts.

Nathan E. DiNatale,
CPA/ABV, CVA, CFE
Senior Manager
(410) 403-1521
Over 15 years of experience; focuses on business valuations, valuations for financial reporting, litigation support and economic damage calculations. Serves as expert witness in valuation and litigation cases.

Bankruptcy Round-Up: Experts Prove Key to Distressed Company Values

The current fiscal crisis is now providing test cases for bankruptcy courts and financial experts. These three (one is an outgrowth of the S&L scandal) provide a sobering look at what plagues the economy and how valuation analysts are critical to the ensuing litigation.

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Checklist: Make Sure Your Expert Survives a Daubert Challenge

Why do experts get excluded from court? Lack of reliability is the leading cause under the Daubert standard, followed by lack of relevance and lack of qualifications, according to the most recent studies. Methodological flaws caused by the misuse of accepted financial and/or economic methods are also a frequent basis for denying financial expert testimony. And, of course, any new or untested approach will receive heightened scrutiny, under Daubert's by now familiar four-part test:

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Valuing stock options? What will the IRS say?

How can auditors and corporate executives better understand fair market value determinations under IRC Sec. 409A in light of prior fair value for financial accounting reports or transactions? Valuation specialists suggest reviewing the prior fair value conclusions for the reasonableness of their standards and outcomes, especially in today’s economic market, and then checking to see whether they are consistent with fair market value determinations, pursuant to current IRS standards. In addition, consider the following:

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Ten Steps to Value Law Firm Contingency Cases

Weinberg v. Dickson-Weinberg, 2009 WL 3294784 (Hawai’i App.)
Oct. 14, 2009

On her appeal of the divorce from her lawyer husband in Hawai’i, a wife asked two questions, which have important implications for other state jurisdictions:

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