2025 IAC BV - Valuation Battles: Navigating Key Issues, Levers, and Court Responsibilities in Disputes

Session Description

In a valuation dispute, there are often two diametrically opposed parties: one who would like the valuation to be as high as possible and the other wanting a valuation as low as possible.  This often leads to significant differences in value by valuation professionals who are often provided the same or similar information.  Why does that happen?  What does an appraiser have to look out for in such circumstances?  What are “levers” that often drive those differences?  What responsibility does the appraiser have to the court in deciding what information to use.  Many states require that a valuation be performed as of a certain date while others do not.  Some states carve out personal goodwill as a separate asset while others consider it a community asset.  In addition to these valuation issues, many states have rules restricting post-separation efforts that often impact the overall conclusion of value.  In more complex private equity disputes, additional issues arise that are unique to carried interests and management companies.  I will share some general information on these nuanced issues and then provide a brief case study demonstrating the use and outcomes of some of these issues.

Speaker

Neil Beaton, ASA

Continuing Education

Review of this session recording will award 1.2 CE hour. 

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