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Dodgy Fairness Opinion Earns Financial Advisor a Trip to the Woodshed

July 2015 | Issue 81 Vice Chancellor Laster of the Delaware Court of Chancery was underwhelmed, to say the least, by the quality of the fairness analysis put forward by the Conflicts Committee and its Financial Advisor in connection with the approval of the pricing of a major financial transaction between two related public companies. […] More...

Valuation Discounts Still in IRS Cross Hairs

June 2015 | Issue 80 Background A very popular and efficient estate and gift planning strategy is to reduce the value of estate assets by transferring such assets into a private, family-controlled entity such as a limited partnership or limited liability company. This type of entity is often referred to as a “family limited partnership” […] More...

Court DCF Valuation of Ancestry.com Comes within a Whisker of Market Price

April 2015 | Issue 79 A recent Delaware appraisal proceeding produced a stock valuation that was within 7/10 of 1% of the actual price of the transaction. The case is In Re Appraisal of Ancestry.com, Inc., Del. Ch. LEXIS 21, (January 30, 2015). Background Ancestry, Inc., located in Provo, Utah, is a leading company in […] More...

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Employee Stock Ownership Plans (ESOPS) Valuations

An ESOP is an employee retirement plan which has been specifically established to hold shares of the sponsoring company as an investment asset for the retirement of participating employees.

The Department of Labor requires that the assets in the plan be valued annually.  When the sponsoring company of the ESOPis a privately-held company, with no established trading market for its shares, it is necessary to have a business valuation performed in order to determine the fair market value of the company shares.

Hempstead & Co. has been providing ESOP valuations for many years, and is familiar with the special valuation issues that they entail.