Corporate Finance
Business Valuations
Mergers & Acqusitions

United States • Europe • Asia

Litigation Support

Windeye Partners provides litigation support in the area of business, securities and intangible asset valuations to legal professionals in connection with situations such as:

• Shareholder valuation disputes
• Business acquisition disputes
• Private equity investment disputes
• Illiquid, complex or structured securities litigation
• Intellectual property infringements

The professionals of Windeye Partners have significant valuation analysis experience using advanced techniques such as Monte Carlo simulations, statistical analysis and real options.

For business valuations that deal with shareholder disputes under state laws the standard of value is Fair Value rather than Fair Market Value which is applicable to all tax related matters. While about half of U.S. states have adopted the Model Business Corporation Act which includes a definition of fair value, the definition in other states may vary somewhat. It is important to note that under the fair value standard a discount for lack of control is normally not allowed for a minority interest and similarly with a discount for lack of marketability as these would disadvantage a minority holder versus a majority holder. Nevertheless, there are important distinctions in certain states such as California and New York in particular.

The valuation practice of Windeye Partners is led by Michael Guthammar, a Certified Valuation Analyst (CVA) with more than 20 years of experience. To discuss your litigation support needs please contact him at telephone (929) 223-2935 or email windeye@windeyepartners.com