• Litigation Consulting - QuickRead Top Story

    Commercial Real Estate Bankruptcy, the Cram Down Option, and the Impact of Till

    September 9, 2026

    The U.S. Supreme Court’s plurality decision in the Chapter 13 case, Till v. SCS Credit Corp., could be one of the most significant Supreme Court decisions on reorganization since the passage of the Bankruptcy Code. Many bankruptcy and appellate courts have found the Till decision to be “instructive and informative” in guiding the courts in determining cram down rates for Chapter 11 bankruptcy cases. But the question for experts is: What information do you need to determine the appropriate cram down rate? This article will discuss the Till factors, circumstances of the estate, the nature of the security, and feasibility,…

  • Artificial Intelligence - QuickRead Top Story - Valuation/Appraisal

    Business Valuation in Litigation: Maintaining Accuracy and Defensibility in the Age of AI

    September 9, 2026

    In litigation, the issue is whether the expert can explain the analysis, the data, and the judgment that produced the opinion. AI can accelerate parts of that process, but it does not remove the expert’s responsibility for the conclusion. Therefore, the question addressed in this article is where AI can assist without taking ownership away from the expert. A valuation expert can arrive at the stand with years of experience, a detailed model, and a carefully prepared report. However, the expert may stumble when asked to explain an input that came from an AI tool and cannot explain why that…

  • Artificial Intelligence - QuickRead Top Story - Valuation/Appraisal

    Valuing AI IP: Demystifying the Black Box

    September 2, 2026

    This article provides practical takeaways for valuing U.S. IP involving AI, machine learning, and LLMs. It is not a fulsome valuation methodology. It is a set of warnings; legal scope, technical substance, transferability, detectability, and enforcement can radically change the value of an AI-related IP asset. The gold rush for artificial intelligence (AI)-related intellectual property (IP) has made it difficult to separate genuinely valuable assets from expensive paperwork. Changing law, buried prior art, weak secrecy, poor drafting, and shifting market demand can make AI-related IP assets worth far less than they appear. The answer is not simply to count patent…

  • QuickRead Top Story - Valuation/Appraisal

    DSO as a Hidden Valuation Risk: Five Questions to Ask Before Trusting DSO

    September 2, 2026

    The problem begins when DSO answers one question while valuation requires another. DSO tells us how quickly receivables have been collected on average. Business valuation asks whether those receivables are likely to become future cash flows as expected. Those questions are related, but they are not the same. The author describes what questions to ask when reviewing DSO metrics. Days sales outstanding (DSO) is one of the most trusted metrics in accounts receivable analysis. Finance professionals use it to monitor collection efficiency, evaluate working capital performance, and identify changes in customer payment behavior. That trust is largely justified. The problem…