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AICPA Forensic & Valuation Services Conference 2013


Shareholder Disputes/Business Divorce


Nov 10, 2013 2:30pm ‐ Nov 10, 2013 3:45pm

Description

Shareholder and partnership disputes continue to be a significant area of practice for forensic accountants. This
session will examine the issues that arise in these types of disputes, with a particular focus on valuation issues such
as state-level statutes and case law that have an impact on the standard of value, cash-flow adjustments and the
application of discounts. In addition, we will cover the issues of cash-flow adjustments, the application of discounts
and other issues that arise for the forensic expert in the conduct of a shareholder dispute litigation. The attendee will:
• Learn the basic concepts behind litigation in the area of shareholder disputes
• Learn the development and current status of the Standard of Value, “Fair Value Shareholder Dissent and Oppression”
• Be exposed to case law in the area of shareholder disputes and oppression and how it impacts the concepts

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