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:

Suzanne J. Pierre, Petitioner, v. Commissioner of Internal Revenue, Respondent T.C. Memo. 2010-106 Docket No. 753-07, May 13, 2010

Summary:

This Tax Court Memorandum supplements Pierre v. Commissioner, 133 T.C. No. 2 (2009), in which the Tax Court determined that transferred interests in a single-member LLC (disregarded for federal income tax purposes) were transfers of membership interests rather than direct transfers of the marketable securities owned by the LLC.  (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 2010 issue, you will find:

Zubulake revisited: New guidance on e-discovery

A recent court case shows that sanctions can not only be awarded for deliberate destruction of discoverable data, but also when a party is grossly negligent. The court found that “failure to issue a written litigation hold constitutes gross negligence….” A sidebar to this article lists specific examples of gross negligence.

Business contingencies

What are they and why should you care?

In a perfect world, business contingencies — that is, gains or losses arising from an anticipated event — wouldn’t exist. In this imperfect world, however, they must be factored into many appraisals. In cases where a firm number is required, a valuator must use his or her best judgment to quantify contingent gains or losses. In other instances — such as business transactions, mergers and acquisitions, or divorce valuations — an appraiser can help the parties design provisions that adjust the terms once the contingency has been resolved.

Single price quote supports $10 million lost profits award

A U.S. Court of Appeals affirmed a jury award of nearly $10 million in lost profits. Notably, the plaintiff’s damages expert based his calculation on a single price quote by the plaintiff that had never been accepted by the defendant. This case confirms that companies are entitled to compensatory damages not only for designs and other confidential information they develop, but also for the profits their intellectual property is expected to generate. Multimatic, Inc. v. Faurecia Interior Systems USA, Inc., Nos. 08-1332, 08-1420 (6th Cir. 12/22/2009).

Valuing pass-through entities vs. C corporations

Valuing interests in pass-through entities can be deceptively complex. This complexity stems from a mismatch between the data commonly used to value privately held companies and the tax benefits associated with pass-through entities. But, in recent years, several analytical models have been developed which provide a more accurate picture of a pass-through entity’s economic benefits.


Past Issues of Our Newsletters

Past Issues of Our E-Flash