2025 IAC BV - Recent Delaware Valuation Cases - Issues for Experts and Valuators

Session Description

This presentation reviews relevant Delaware Supreme Court and Court of Chancery decisions and discuss the key points in these decisions that are relevant to potential expert witnesses and others in the valuation community.  Among the issues addressed are Delaware’s view of the income approach and the market approach, the impact of synergies on appraisals, and when liquidation preferences are relevant.  It discusses recent decisions re cost of capital and tax treatment of flow-through entities, as well as cases where appraisal value differed from valuations for breach of fiduciary duty.  It criticizes the Chancery Court decision in one case.

Speaker

Gil Matthews

Continuing Education

Review of this session recording will award 1.2 CE hour. 

CPE credit is not awarded for this pre-recorded offering.