Commercial & Shareholder Disputes

Business Valuation Expert ASA & IRS Rev. Rul. Compliant Litigation Support

Expert business valuation and economic loss analysis for breach of contract, partnership disputes, shareholder oppression, and other commercial litigation throughout New England.

Business Valuation for Commercial Litigation

Commercial disputes often center on the value of businesses, economic losses from breached contracts, or the treatment of business partners. Whether addressing shareholder oppression, partnership dissolution, breach of contract damages, or business interruption claims, accurate business valuation and economic loss analysis is essential for dispute resolution.

Our commercial litigation experience spans closely held business disputes, partnership and LLC disagreements, merger and acquisition disputes, non-compete and trade secret violations, and breach of contract cases involving business damages. We provide the economic foundation that attorneys need to present compelling cases in Rhode Island, Massachusetts, and throughout New England commercial courts.

Our Commercial Litigation Services

Business Valuation (Fair Market & Fair Value)

We provide comprehensive business valuations using accepted methodologies for litigation support, addressing both fair market value and fair value standards as required by different legal contexts.

  • Income approach (DCF and capitalization)
  • Market approach (comparable transactions)
  • Asset approach (book value and liquidation)
  • Marketability and minority discounts

Lost Profits & Business Damages

For breach of contract and business tort cases, we calculate economic losses including lost profits, increased costs, and diminished business value resulting from wrongful conduct.

  • Lost profits calculations
  • But-for analysis development
  • Mitigation assessment
  • Present value determinations

Shareholder Oppression Analysis

In minority shareholder disputes, we assess whether majority shareholders have acted oppressively and calculate appropriate remedies including fair value buyouts and damage awards.

  • Fair value (no marketability discount)
  • Oppressive conduct impact analysis
  • Alternative remedy valuations
  • Distribution and compensation analysis

Partnership & LLC Dissolution

For business breakups, we provide valuations that facilitate fair distribution of assets and resolution of partner disputes, addressing both ongoing concern and liquidation scenarios.

  • Partnership interest valuations
  • Asset distribution analysis
  • Goodwill and intangible asset assessment
  • Buy-sell agreement implementation

Business Interruption & Insurance Claims

We calculate business interruption losses for insurance claims and litigation, quantifying lost income and increased expenses during periods of operational disruption.

  • Business interruption loss calculations
  • Extra expense analysis
  • Policy coverage interpretation
  • Causation analysis

Business Valuation Methodology

Our business valuations follow professional standards established by the American Society of Appraisers (ASA), IRS Revenue Ruling 59-60, and applicable state law requirements. We utilize multiple valuation approaches to ensure comprehensive and defensible analyses.

Valuation Approaches

  • Discounted cash flow (DCF) analysis
  • Capitalization of earnings method
  • Guideline company method
  • Asset-based approach

Professional Standards

  • ASA Business Valuation Standards
  • IRS Revenue Ruling 59-60
  • AICPA valuation guidelines
  • State-specific legal requirements

Commercial Litigation FAQ

Q: What's the difference between fair market value and fair value?

A: Fair market value assumes a willing buyer and seller with full knowledge, typically including marketability discounts for minority interests. Fair value, often used in shareholder disputes, may exclude marketability discounts and consider the specific circumstances of the transaction or dispute.

Q: How do you calculate lost profits in breach of contract cases?

A: We develop a "but-for" analysis comparing actual business performance to what would have occurred without the breach. This requires analyzing historical trends, market conditions, and the specific impact of the breaching party's actions while ensuring lost profits are reasonably certain and not speculative.

Q: Can you handle complex business structures like LLCs and partnerships?

A: Yes, we regularly value interests in LLCs, partnerships, S-corporations, and other pass-through entities. These structures require special consideration of tax implications, distribution policies, and operating agreement provisions that affect value.

Q: Do you provide business interruption analysis for insurance claims?

A: Yes, we calculate business interruption losses for insurance claims and coverage disputes. This includes analyzing lost income, continuing expenses, and extra costs incurred during the interruption period, while ensuring calculations comply with policy language and coverage limitations.

Ready to Discuss Your Commercial Dispute?

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