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What Does the Business Appraiser Do?
In many divorces, the 'asset value' of business equity is the largest money piece of the divisible marital pie. Hiring a business valuation expert to appraise the equity, or rights, owned by the parties as of a date in time is normal practice. Yet sometimes there are issues underneath the valuation opinion that 'just do not seem right.'
Often, this can be traced to ignoring or minimizing the influence of the balance sheet while emphasizing the operating (or 'income') statement in market-based or income-based methods. Matrimonial attorneys need to scrutinize business balance sheets in depth and over time, in order to challenge a knee-jerk application of appraisal technique from a novice appraiser. Higher-risk businesses can be overvalued, and lower-risk businesses can be undervalued, leaving 'money on the table' that should have been divided or was perhaps divided in 'illusion.'
A Primer on Financial Statements
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The Article 8 Opt In
The Article 8 opt-in election adds an additional layer of complexity to the already labyrinthine rules governing perfection of security interests under the UCC. A lender that is unaware of the nuances created by the opt in (may find its security interest vulnerable to being primed by another party that has taken steps to perfect in a superior manner under the circumstances.
Major Differences In UK, U.S. Copyright Laws
This article highlights how copyright law in the United Kingdom differs from U.S. copyright law, and points out differences that may be crucial to entertainment and media businesses familiar with U.S law that are interested in operating in the United Kingdom or under UK law. The article also briefly addresses contrasts in UK and U.S. trademark law.
Warehouse Liability: Know Before You Stow!
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Legal Possession: What Does It Mean?
Possession of real property is a matter of physical fact. Having the right or legal entitlement to possession is not "possession," possession is "the fact of having or holding property in one's power." That power means having physical dominion and control over the property.
Removing Restrictive Covenants In New York
In Rockwell v. Despart, the New York Supreme Court, Third Department, recently revisited a recurring question: When may a landowner seek judicial removal of a covenant restricting use of her land?