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Recent Articles from Kristin S. Coffey
Keeping Your Balance: The fundamentals of an LLC operating agreement
Regardless of the purpose of the valuation, a review and analysis of the limited liability company operating agreement is essential. In his article “Anatomy of an LLC Operating Agreement: The […]
Keeping Your Balance: A look at other valuation discounts
Trust and estate attorneys are familiar with the discounts that are common to the valuation of closely held businesses and business interests: 1) the discount for lack of control and […]
Keeping Your Balance: Evaluating industry impact on company value
How does a valuation analyst understand a company’s industry and evaluate the industry’s impact on the company’s value? Authors Dennis R. Balch, Ph.D., Keith F. Sellers, Ph.D, CPA/ABV, CVA, and […]
Keeping Your Balance: Challenges in valuing young, start-up companies
Start-up companies are difficult to value for a number of reasons. While young or start-up companies are diverse, they share some common characteristics that can be problematic when valuing the companies.
Keeping Your Balance: Forecasting in business valuations
The concept of the income approach is based on the economic principal of anticipation (also called the principal of expectation). The Discounted Earnings Method, or Discounted Cash Flow Method as it is sometimes referred to ...
Keeping Your Balance: Subsequent events: Are they relevant?
Should events that occur subsequent to the valuation date affect the value of a business interest as of the valuation date? Judge David Laro and Shannon P. Pratt address the issue in Chapter 2 of their book ...
Case Digests
- Second Circuit – Foreclosure Abuse Prevention Act: Article 13 LLC v. LaSalle Nat’l Bank Ass’n
- Fourth Department – Speedy trial: People v. Walker
- Fourth Department – Surrogacy: Matter of Baby A and Baby B.
- Fourth Department – Medical malpractice: Verebridge v. Harpreet Deol, et al.
- Fourth Department – Res judicata: Varma v. Allstate Insurance Co.
- Second Circuit – Federal Reserve Act:Banco San Juan Internacional, Inc. v. Fed. Rsrv. Bank of N.Y., Bd. of Governors of the Fed. Rsrv.
- Second Circuit – Sentencing: United States v. Jimenez
- Fourth Department – Adult Survivors Act: Van Hooser v. Etasam Inc.
- Fourth Department – Ineffective assistance of counsel: People v. Turner
- Fourth Department – Ineffective assistance of counsel: People v. Thanthima
- Second Circuit – Sentencing: United States v. Dralle
Law News
- Court of Appeals affirms convictions despite tainted transcript
- Phillips Lytle names new Rochester office leader
- Court annuls New York State’s wetland regulations for failure to comply with SEQRA
- Driver who caused fatal MVA sued by victim’s mother
- NY Court of Appeals resolves Appellate Division inconsistency
- Oneida County attorney disbarred after Trump pardon
- New trial ordered in child sex abuse case
- Rochester, Monroe County to pay $1.75M to officer blinded in stabbing
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