Business Valuation Implications of the One Big Beautiful Bill Act
This past July, after hotly contested debates in the House of Representatives and Senate, legislation known as the One Big Beautiful Bill Act (“OBBBA”) was signed into law. Perceived pros and cons of the OBBBA aside, the new legislation contains many aspects that valuation professionals will have to consider when performing appraisals.
Illiquid for Longer: Private Equity Funds and Financial Opinions
Market conditions have created an environment that is not conducive to optimal exits of portfolio companies. This new era of “illiquid for longer” has prompted sponsors to pursue alternative pathways to liquidity, but with a temporary solution for liquidity comes new litigation risks. These risks can be mitigated by a financial opinion from an independent valuation expert.
Was the Jury Reasonably Certain in Huntsman?
The case of Huntsman International v. Praxair suggests a limitation on the power of juries to draw their own conclusions from the evidence presented in trial. As a result, valuation professionals face a dilemma when calculating compensatory damages. At what point does reasonable certainty in an opinion become unreasonable?
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Perspectives
July 2025 Perspectives
- Tax Court Allows Tax-Affecting for the Discounted Cash Flow Method in Pierce v. Commissioner
- Conflict Transactions and the Evolution of the Fairness Opinion Landscape
- The Application of the Relief from Royalty Method for Intellectual Property Valuation
April 2025 Perspectives
- Nuances with Respect to Valuing a Controlling Ownership Interest
- Proposed Regulation Changes to Circular 230
- Estate Planning and Buy-Sell Agreements After the Connelly Decision
January 2025 Perspectives
- The Potential Application of Artificial Intelligence in Business Valuation
- Providing Support and Rationale for the Estimation of a Company-Specific Risk Premium
- Comparison of the Business Valuation Development Standards Among Organizations