Our Newsletters

As a service to our clients and colleagues, Brueggeman and Johnson Yeanoplos, P.C. offers the FCG Estate and Gift E-Flash e-mail estate update service and Litigation & Valuation Report newsletter.  Below, you will find decriptions of the most recent editions as well as links to their electronic versions.

If you would like to subscribe, send an email to us at valuations@bjyvalue.com.  Include your name, the name of your business, your complete mailing address, your active e-mail address, and your practice area.  Tell us which newsletter or service you would like to receive, and you will begin receiving your subcription(s) with the next edition, free of charge.


FCG Estate and Gift E-Flash

If you specialize in estate planning, subscribe to our FCG Estate and Gift E-Flash estate update service. As decisions are handed down, Brueggeman and Johnson Yeanoplos, P.C. will e-mail you the details.

The most recent E-Flash citation and summary are below.

Citation:

ESTATE OF ERMA V. JORGENSEN, Deceased; JERRY LOU DAVIS, Executrix and Co-Trustee; GERALD R. JORGENSEN, Co-Trustee, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 09-73250. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 13, 2011 — Pasadena, California. Filed May 4, 2011.

Summary:

The Ninth Circuit Court of Appeals affirmed a Tax Court determination that values of assets transferred to two family limited partnerships (“FLP”) were includable in the Decedent’s estate under § 2036(a) of the Internal Revenue Code.  (Read More...)


Litigation & Valuation Report

The Litigation & Valuation Report provides you with timely articles about developments in the litigation and valuation industry. Full-color print issues are mailed to subscribers six times a year. Click on the image to the right for an electronic copy of the latest edition.

In the July/August 2011 issue, you will find:

Growth rate becomes critical to lost profits calculation

In commercial cases involving lost profits, selecting an appropriate growth rate is a critical step in calculating damages. It’s also one of the most challenging. Depending on the amount at stake and the length of the damages period, adjusting the growth rate by just a few percentage points can have a significant effect on the outcome. This article looks at one lost profits case in which the court found that the plaintiff’s expert’s general approach was sound but that his method of selecting the growth rate wasn’t. A sidebar discusses one of the court’s criticisms in particular. Manpower Inc. v. Insurance Company of the State of Pennsylvania, No. 08C0085 (E.D.Wis. 09/20/2010)

3 ways to communicate with a valuation professional

Nothing’s more frustrating than sitting down for a consultation with a valuation professional and failing to fully understand the process and how an appraiser arrives at a certain value. To avoid miscommunication, this article offers three simple instructions: listen to the valuator’s explanation of the various standards of value; define valuation parameters; and develop an engagement letter.

Patent infringement damages

Federal Circuit gives thumbs down to “25% rule”

In a recent case involving infringement of an antipiracy software registration system, the Federal Circuit affirmed the district court’s grant of a new damages trial because the award was “fundamentally tainted by the use of a legally inadequate methodology.” This article explains the court’s repudiation of the oft-used “25% rule of thumb.” Uniloc USA Inc. v. Microsoft Corporation, 632 F.3d 1292 (Fed. Cir. 2011). Georgia-Pacific Corp. v. United States Plywood Corp., 318 F. Supp. 1116 (S.D.N.Y. 1970), modified and aff’d, 446 F.2d 295 (2d Cir. 1971).

Valuing a business with significant real estate assets

Often, a business’s value is closely linked to the value of its real estate. If that’s the case, a valuation approach that yields separate values for the business and the real estate may produce more accurate results. This article explains the impact of real estate on business value and the methodology involved in separate valuations.


Past Issues of Our Newsletters

Past Issues of Our E-Flash