Although the U.S. Tax Court recently handed the Michael Jackson estate a decisive victory regarding the estate’s tax liability, the court did not side with the estate on tax affecting, an issue that has preoccupied valuators, many of whom are proponents of the practice, for a long time. Read more >>

There is an inherent flow to managing an intellectual property valuation engagement. In BVR’s publication, Guide to Intellectual Property Valuation, 2nd edition, author Michael Pellegrino outlines the typical process and steps that a valuation professional may want to follow when performing an intellectual property (IP) valuation. Read more >>

Back in January, BVWire ran a news item on a recent article from the Star Tribune. The article states that the executor of the estate of Prince, the late world-famous rock star, and the Internal Revenue Service are currently locked in a fierce estate and gift tax dispute. The IRS argues the executor has seriously undervalued the estate, and the executors claim the IRS’ calculations “are riddled with errors.” Read more >>

As COVID-19 continues to shift everyday life and the global economy, accounting professionals are looking for information to help guide their clients through these trying times. These organizations will lean on their in-house experience and should pay close attention to the lessons learned during the 2008 market crisis. Force Majeure is a clause included within an agreement that is commonly referred to as the “Act of God” clause. Read more >>

In a recent article published in the Business Valuation Update, Efrat Kasznik (Foresight Valuation Group) covered six of the most common questions that routinely come up with regard to the correlation between intellectual property (IP) and startup valuations. These questions are important for each startup (particularly in the software industry) looking to manage IP as a strategic business asset. Read more >>

This is the second installment in ktMINE's Cannabis series. In Part I, it discussed the marijuana IP landscape in general and explored trademarks in the industry. In this post, it investigates the potential movement of Big Pharma and multinational agricultural corporations into the cannabis space. Read more >>

Valuing intellectual property depends on a broad range of expertise and requires a valuation professional to have more than a cursory understanding of marketing, accounting, finance, scientific and/or applied science, the applicable intellectual property law, statistics, financial modeling, and report writing. Read more >>

Explore intellectual property trends, including average royalty rates, most common royalty payment agreement bases, and most active industries. View real-world statistics based on thousands of actual license agreements. Read more >>

The brand is the single most important intangible asset in wine businesses, accounting for 17.5% of enterprise value on average, according to latest data. Read more >>

Only after a thorough due diligence is done can an analysis be made of what intellectual property is worth. Read more >>

BV experts take the stand in a high-stakes Tax Court case that pits the IRS against the estate of Michael Jackson. Read more >>

In a right of publicity case, a woman is suing the Chipotle restaurant chain for $2.2 billion for using her photograph without her permission for advertising purposes. Read more >>

For Rogue One: A Star Wars Story, the late actor Peter Cushing was “digitally resurrected” and appears as the future Death Star commander. Some stars are now taking action, such as having themselves scanned, so they, too, can provide for their heirs when they’re in the hereafter and enhance the value of their right of publicity. Read more >>

Trademarks and trade names were identified in 50% of M&A deals in 2015, up from 45% in 2014, according to the 2015 Purchase Price Allocation Study from Houlihan Lokey. Read more >>

Wide variations in estimates of brand valuations trigger talk of a new set of valuation rules. Read more >>

If next year's Wonder Woman pic is boffo, it will raise the stakes in the "friendly" talks going on between Whataburger and DC Comics over the superheroine's "stacked W" logo. Read more >>

The IRS claims that the Whitney Houston estate underreported the value of intellectual property rights by $22.6 million. Read more >>

It's not your average lost profits or lost business opportunity case. Rather, Hogan's damages experts were successful in quantifying damages under the less-common unjust enrichment theory. Rather than focusing on the damages to Hogan, the plaintiff, stemming from Gawker's misconduct, the experts calculated the gain to Gawker, the defendant, from the misuse of Hogan's assets, that is, his brand and other intellectual property. Read more >>