May/June 2012
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| Patent infringement damages — Reasonable royalties can exceed expected profits | |
 | The U.S. Court of Appeals for the Federal Circuit continues to push the boundaries of reasonable royalty damages in patent infringement cases. This article looks at a case in which the court upheld a jury award based on reasonable royalties that were more than three times the plaintiff’s expected profits. It explains why the court ruled that a patentee’s profit expectations do not serve as a cap on reasonable royalties. Read More |
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| Helping businesses through worst-case scenarios — Key-person discounts estimate the value of a VIP | |
 | If a business depends greatly on just one or two people, a valuation discount may be appropriate to reflect the risk of damage to the business should such a key person die or otherwise leave the company. To determine whether the discount is warranted, a valuator will examine a wide variety of factors. This article lists those factors and explains how the valuator determines an appropriate discount. Read More |
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| Medical practice valuations may have dangerous side effects | |
 | The complex regulatory regime that governs health care relationships and transactions has a big impact on the valuation process — especially when a medical practice is being valued prior to sale. Concepts such as fair market value (FMV) and “commercial reasonableness” are critical to compliance with federal regulations. As a result, considerations of investment value or strategic value, which are common in other industries, may be inappropriate in the health care arena. This article shows how to correctly apply the income, market and asset approaches for a medical practice valuation, while a sidebar explains how a valuation serves as a powerful tool for diagnosing potential compliance issues. Read More |
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| Digging for treasure: How to unearth hidden assets | |
 | The global economy, combined with electronic banking and other technological advances, has made it easier than ever for litigants to conceal assets. Fortunately, financial experts have a number of techniques at their disposal to uncover these assets. This brief article discusses common tracing techniques, along with three net worth analysis methods. Read More |
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This publication is distributed with the understanding that the author, publisher and distributor are not rendering legal, accounting or other professional advice or opinions on specific facts or matters, and accordingly assume no liability whatsoever in connection with its use. ©2012 • VLBmj12 | |