The Court Assess Substantive and Procedural Advanced to Disqualify Expert Witness This article provides an in-depth review of a recent infringement, unfair competition and cybersquatting where Plaintiff sought disgorgement of profits. The case highlights procedural and substantive arguments advanced during litigation and basis the Court used to partly disqualify the testimony of defendant’s expert witness. ...

Mancini v. UBS AG: Valuation of Collateral Pursuant to an Event of Default This article discusses the recent case of Mancini v. UBS AG, a case where UBS liquidated Plaintiff’s collateral following an event of default. The issue before the court was whether UBS AG acted arbitrarily when it liquidated Plaintiff’s account based on an earlier valuation date, rather than based on a higher and more recent account ...

How Forensic Accountants and Business Valuation Professionals Can Give AI a “Run for its Money” As AI proliferates, business valuation and forensic accountants will need to distinguish between human-authored and AI assisted/generated content. Significantly, AI generated content, as of the date of writing, is not accurate. In this article, the author examines what the above will mean to forensic accountants ...

A Guide to Understanding Social Media Influenced Income for Valuation Professionals While the influencer industry has created numerous opportunities for creators and brands alike, it also presents significant risks. This article aims to explore the challenges faced in this industry and offer insights into how to examine and assess these risks when performing a valuation analysis or assisting with litigation ...

Effective Use of AI in Complex Investigations Investigators need better ways to sift through vast quantities of data to find the information at the heart of the matter. This article examines a more efficient approach to complex investigations with Generative AI. The information in this article is intended to assist in determining the effectiveness of using GenAI in fraud and other complex investigations. In ...

What Do I Write About? Writing is an effective way to convey expertise and also a marketing devise. In this article, Rod Burkert shares who he writes for and answers the big unanswered question: how he decides what to write about. I talk about how much I write, who I write for, and when I get it all done. But apparently, I left this big question unanswered: How do I decide what to write about? Deciding What ...

Part II For purposes of valuing an ESOP, the question of what is “adequate consideration” has vexed the author and other BV practitioners. In this article, the author shares an update on the DOL’s response to earlier inquiries. Her two previous articles published in QuickRead detailed the earlier efforts to clarify what constituted “adequate consideration” for the valuation of entities held in ESOPs. On Oct ...

A New Method of Doing Research The introduction of AI tools has empowered companies to streamline complex tasks, enhance accuracy, and offer real-time insights. One such company, IBISWorld, a leader in industry research, has taken a significant step forward with the introduction of its AI tool, "Phil." This article explores the impact it will have on professionals working in business valuation, forensic acc ...

The Role of the Expert in 21st Century Dispute Resolution Almost five years ago, the author penned an article published in NACVA’s QuickRead April 14, 2022. In that article, he described what was his perspective as a “recovering judge” of the role of the “expert” in the 21st century profession of dispute resolution. In this article, the author revisits, and in some cases revises, the observations and predic ...

The Role of Life Insurance in Estate Taxes The recent U.S. Supreme Court case, United States v. Connelly, provides business valuation practitioners opportunities to a cautionary tale and also an opportunity to assist business owners structure or restructure their buy-sell agreements. The authors summarize the case and offer tips to assist business owners transition a business using life insurance. Introduct ...