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Purchase Price Fair Market Value

DarrowEverett LLP

Maximizing Value: The Art of Purchase Price Allocation in Real Estate Deals

DarrowEverett LLP on

When a business is sold, the most important overall aspect of negotiations between a cautious buyer and determined seller may be due to the agreed-upon purchase price for the business. However, when the buyer is purchasing...more

Dickinson Wright

When Development Deals Go Wrong, Damages Come in the Form of Land Value, Not Lost Profits

Dickinson Wright on

This column was originally published on RENX.ca. When a deal to buy and sell land for development goes awry, an innocent purchaser can sue for the damages suffered....more

Morgan Lewis

Delaware Bankruptcy Court Ruling on $7.2B Claim Affects Fraudulent Transfer Defense, Valuation Litigation

Morgan Lewis on

In a decision likely to have a knock-on effect for future fraudulent transfer defense and valuation litigation, the Delaware bankruptcy court recently ruled that the price agreed in the sale of an oil and gas company closed...more

Kerr Russell

The Significance Of Purchase Price Allocation

Kerr Russell on

Section 1060 and its associated regulations require that buyers and sellers use the “residual” method to allocate the purchase price, which includes not only the cash consideration paid but also assumed liabilities. Pursuant...more

Bradley Arant Boult Cummings LLP

Beauty (and Value) In the Eye of the Beholder: What Is My Private Company Truly Worth

It is common for private company owners to wonder what price they would receive if their company was offered for sale. When a business owner wants to formally determine the company’s actual value in the marketplace, however,...more

Opportune LLP

Bargain Purchases In Energy Business Combinations: A Rarity Explained

Opportune LLP on

In the years since FAS 141 (now codified as ASC 805, Business Combinations) was implemented in 2001, the vast majority of business combinations have resulted in the recognition of goodwill or have been goodwill/bargain...more

Hahn Loeser & Parks LLP

Are Real Estate Taxes Going to Wreck Your Investment?

Property purchasers often fail to account for the increased tax associated with their prospective sale price when running pro-formas on cashflow. In Ohio, the sales price is considered the fair market value for real estate...more

Polsinelli

ESOP Defendant Wins Partial Victory in Appeal to Fourth Circuit

Polsinelli on

The Fourth Circuit Court of Appeals has provided relief to a defendant who sold shares of company stock to an employee stock ownership plan (“ESOP”) by rejecting the district court’s legal conclusion concerning the...more

Nossaman LLP

Caltrans Must Sell Back Condemned Homes at Original Purchase Price

Nossaman LLP on

More than 50 years ago, Caltrans purchased roughly 500 homes under threat of eminent domain within the planned right-of-way for the anticipated construction of the I-710 freeway (linking Monterey Park to Pasadena). ...more

WilmerHale

Liquidity in Private Companies

WilmerHale on

Traditionally, the management and investors of venture-backed companies would begin considering an exit for the company—an IPO or acquisition—as it entered the growth phase. Today, however, more and more companies...more

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