Appellate Court Rules Abuse In Recent “Double Dip” Case

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A recent decision in the Connecticut appellate court found the trial court “double dipped” when it divided the marital assets and calculated spousal support in the case Oudheusden v. Oudheusden. A double dip occurs when the same income or cash flow is used twice – once as an asset under equitable distribution of marital property […]

The Value of Management’s Forecasts in an ESOP Valuation

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Recently, the United States Department of Labor (DOL) has been extremely aggressive in challenging transactions involving Employee Stock Ownership Plans (ESOPs). There are numerous current DOL investigations of ESOP transactions, and valuation takes center stage upon DOL scrutiny. These elevated trends are expected to remain for some time in the future. In reference to scrutiny […]