Dan Branch Published in National Litigation Consultants’ Review

Dan Branch’s article, “Hypothetical Transaction? But She’s Not Selling!”, was recently published in the 2014 National Litigation Consultants’ Review (Volume 3), a nationally recognized peer review journal for litigation consultants.

The article, co-authored with Atlanta attorney John Sugg of Davis Matthews and Quigley, describes issues that valuation practioners may run into regarding the actual subjective intent of the parties with the hypothetical characteristics of the standard of value being applied.  Their article attempts to highlight some of the key issues regarding actual subjective intent and the fair market value standard of value and what the courts have said or are continuing to develop on these matters.

 Click here for a link to the article.

For any questions about standard of value or any of your valuation needs, please contact either Dan Branch or Mary Varon .

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IAG Forensics

IAG Forensics & Valuation is a CPA firm that specializes in forensic accounting, fraud investigation, business valuation and litigation support.

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