Two articles that discuss the role of the valuator/appraiser in joint appraisal
assignments.


>> Use of the Joint Appraisal Expert: Opportunities and Threats Part I
>> Use of the Joint Appraisal Expert: Opportunities and Threats Part II

We have recently been engaged in several wrongful termination cases to offer opinions of plaintiffs' economic losses. These analyses, which generally look at the difference between a plaintiff's actual and hypothetical (assuming wrongful termination had not occurred) economic benefits, have shared the following common elements:

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The recent decision by the Eleventh Circuit Court in the case of Estate of Jelke v. Commissioner helps to establish an emerging valuation standard with respect to discounts for imbedded capital gains.

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In re Marriage of Keener, 2007 Iowa Sup. LEXIS 13 (February 9, 2007)

"When two people cannot get along, sometimes it is better for both of them to just pick up their toys and leave." The Court couldn't resist opening its opinion with that observation about a couple who developed a toy company during their marriage. Unfortunately, these two couldn't just divide their interests and depart—not when the complicated valuation of the company's intangible assets was at stake.

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