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  • Practice Management - QuickRead Top Story

    Avoiding Litigation over Buy-Sell Agreements

    November 20, 2012

    Business Owners Need to Establish Clear Guidelines for Future Buyouts with Their Partners John Markel explains that it’s critical for partners to put together a buy-sell agreement that establishes in specific detail the standard of value, the level of value, and acceptable methods for funding a buyout. Here’s why.

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  • QuickRead Featured - Valuation/Appraisal

    409A Options Valuations: Who Pays the Price and What We Can Do

    September 12, 2012

    UConnect v. Facebook Showed How 409A Valuations Can Destroy Value. Here’s What Shareholders and VCs Need to Know—and Some Ideas About How to Better the Situation. Lorenzo Carver previously explained how 409A valuations destroy value for shareholders receiving grants, and provided a case study of how this all played out in UConnect v. Facebook. In this final article in a three-part series, Carver presents us with thoughts on who pays the price when a valuation is overvalued, what some of the causes of today’s status quo are and some specific suggestions on practices our industry might adopt to fix the…

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  • QuickRead Featured - Valuation/Appraisal

    Part II: Dual-Purpose 409A Valuations: Here’s Why and How They Overvalue Stock Options

    September 5, 2012

    The Winklevoss Twins Realized Too Late the Value They’d Agreed to for Their Common Shares of Facebook. Here’s How it Played Out. Last week Lorenzo Carver introduced the topic of how 409A valuations destroy value for some shareholders.  Today’s piece is a case study in how a wide disparity in value estimates largely created by the 409A process played out in the UConnect v. Facebook lawsuit.

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  • QuickRead Featured - Valuation/Appraisal

    Dual-Purpose 409A Valuations: Here’s Why and How They Overvalue Stock Options

    August 30, 2012

    Why Built-up Volatility Rates Produce Better Value Indications In part one of a three-part series, Lorenzo Carver explains how the interaction between auditors and valuation professionals during dual-purpose 409A valuations of common stock and employee stock options destroys value for hundreds of thousands of employees receiving stock options every year by granting options at strike prices that are above the fair market value of the underlying common stock.

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