{"id":1324,"date":"2020-05-21T23:13:03","date_gmt":"2020-05-21T23:13:03","guid":{"rendered":"https:\/\/leijianglaw.com\/?p=1324"},"modified":"2026-10-20T16:59:04","modified_gmt":"2026-10-20T20:59:04","slug":"2020-business-valuation-a-recent-u-s-case","status":"publish","type":"post","link":"https:\/\/leijianglaw.com\/zh\/2020\/05\/21\/2020-business-valuation-a-recent-u-s-case\/","title":{"rendered":"2020\u5e74\u7f8e\u56fd\u4f01\u4e1a\u4f30\u503c \u2013 \u6700\u8fd1\u7684\u7f8e\u56fd\u6848\u4f8b"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u7f8e\u56fd\u52b3\u5de5\u90e8\u6700\u8fd1\u5728\u5f17\u5409\u5c3c\u4e9a\u5dde\u8054\u90a6\u6cd5\u9662\u80dc\u8bc9\uff0c\u8be5\u6848\u6d89\u53ca\u6709\u5458\u5de5\u6301\u80a1\u8ba1\u5212\uff08ESOP\uff09\u7684\u516c\u53f8\u7684\u4f30\u4ef7\u95ee\u9898\u3002 <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7f8e\u56fd\u52b3\u5de5\u90e8\u7684\u6307\u63a7\u662f\uff1a\u5356\u5bb6\u5373\u51fa\u552e\u80a1\u4e1c\u540c\u65f6\u4e5f\u662f\u5458\u5de5\u6301\u80a1\u8ba1\u5212\u7684\u53d7\u4fe1\u4eba (fiduciary)\uff0c\u4ee5\u53ca\u53d7\u96c7\u4ee3\u8868ESOP\u4f5c\u4e3a\u72ec\u7acb\u53d7\u4fe1\u4eba\u7684\u94f6\u884c\u90fd\u8fdd\u53cd\u4e86\u5176\u4fe1\u6258\u4e49\u52a1\uff0c\u4f7f\u5f97\u8fd9\u4e9b\u8ba1\u5212\u5728\u6536\u8d2d\u65f6\u591a\u4ed8\u4e86\u6536\u8d2d\u80a1\u7968\u7684\u4ef7\u683c\u3002 <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8054\u90a6\u6cd5\u9662\u9488\u5bf9\u6b64\u6848\u53d1\u5e03\u4e86\u5197\u957f\u7684\u88c1\u51b3\u53ca\u5206\u6790\uff08100\u591a\u9875\uff09\uff0c\u8be5\u88c1\u51b3\u6d89\u53ca\u591a\u4e2a\u5e38\u89c1\u7684\u4f30\u503c\u95ee\u9898\uff0c\u4f8b\u5982\u6807\u51c6\u5316\u8c03\u6574(normalization adjustments)\uff0c\u6298\u6263(discounting)\uff0c\u8d44\u672c\u5316\u7387(capitalization rates) \u548c\u7528\u4e8e\u8d44\u672c\u5316\u7684\u9002\u5f53\u8ffd\u6eaf\u671f(proper look-back periods for the purposes of capitalization)\u3002 \u4f8b\u5982\uff0c\u6cd5\u9662\u8ba4\u4e3a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7ed3\u8bba\u975e\u5e38\u63a5\u8fd1ESOP\u5f8b\u5e08\u548c\u987e\u95ee\u4eec\u5728\u4ea4\u6613\u5f00\u59cb\u65f6\u6240\u5efa\u8bae\u7684\u4ef7\u503c;<\/li>\n\n\n\n<li>\u4f30\u503c\u662f\u57fa\u4e8e\u4e70\u65b9\u5728\u4ea4\u6613\u4e4b\u540e\u7684\u5b8c\u5168\u63a7\u5236\uff0c\u4f46\u4e8b\u5b9e\u4e0a\u5356\u65b9\/\u6240\u6709\u8005\u53ca\u5176\u59bb\u5b50\u4ecd\u7136\u662f\u4e70\u65b9\u4e09\u4e2aESOP\u5171\u540c\u53d7\u6258\u4eba\u4e2d\u7684\u4e24\u4e2a\uff0c\u5e76\u5360\u636e\u4e86\u516c\u53f8\u8463\u4e8b\u5e2d\u4f4d\u4e09\u4e2a\u4e2d\u7684\u4e24\u4e2a\uff1b<\/li>\n\n\n\n<li>\u76f8\u5bf9\u4e8e\u4ed6\u4e4b\u524d\u5bf9\u516c\u53f8\u6240\u505a\u7684\u8bc4\u4f30\uff0c\u51e0\u4e4e\u6240\u6709\u8bc4\u4f30\u5e08\u7684\u5047\u8bbe\uff08\u5305\u62ec\u8d44\u672c\u5316\u7387capitalization rate\uff09\u90fd\u53d1\u751f\u4e86\u5f88\u5927\u7684\u6ce2\u52a8\uff0c\u5e76\u4e14\u90fd\u671d\u7740\u5f97\u51fa\u66f4\u9ad8\u4ef7\u503c\u7684\u65b9\u5411\u8d70\uff1b<\/li>\n\n\n\n<li>\u8bc4\u4f30\u5e08\u6ca1\u6709\u83b7\u5f97\u8d22\u52a1\u9884\u6d4b(financial projections) \u6216\u81ea\u5df1\u51c6\u5907\u8d22\u52a1\u9884\u6d4b\u5e76\u83b7\u5f97\u7ba1\u7406\u5c42\u7684\u652f\u6301\uff0c\u800c\u8bc4\u4f30\u53ea\u4f7f\u7528\u4e86\u8d44\u672c\u5316\u73b0\u91d1\u6d41\u91cf\u6cd5(capitalized cash flow method)\uff0c\u6ca1\u6709\u7528\u66f4\u5e38\u89c1\u7684\u6298\u73b0\u73b0\u91d1\u6d41\u91cf\u6cd5(discounted cash flow method)\uff1b \u548c<\/li>\n\n\n\n<li>ESOP\u53d7\u6258\u4eba(trustee)\u5bf9\u8bc4\u4f30\u8349\u6848\u63d0\u51fa\u4e86\u8bb8\u591a\u7591\u95ee\uff0c\u4f46\u6ca1\u6709\u8ddf\u8fdb\uff0c\u7136\u540e\u7ee7\u7eed\u8fdb\u884c\u5e76\u5728\u672a\u5ba1\u9605\u6700\u7ec8\u8bc4\u4f30\u62a5\u544a\u5c31\u540c\u610f\u4e86\u8d2d\u4e70\u4ef7\u683c\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u4e2a\u6848\u5b50\u63d0\u9192\u6211\u4eec\u5728\u7f8e\u56fd\u4f01\u4e1a\u6536\u8d2d\u53ca\u8bc4\u4f30\u51fa\u552e\u4f01\u4e1a\u4ef7\u503c\u65f6\uff0c\uff081\uff09\u9700\u8981\u8fdb\u884c\u5927\u91cf\u8ba8\u8bba\u7814\u7a76\u6765\u786e\u8ba4\u504f\u79bb\u5148\u524d\u7684\u5e74\u5ea6\u4f30\u503c\u548c\u80a1\u7968\u4ef7\u683c\u7684\u5927\u5e45\u4e0a\u6da8\uff1b\uff082\uff09\u4e00\u4e2a\u516c\u6b63\u5730\u8bc4\u4f30\u516c\u53f8\u7684\u4ef7\u503c\u53ef\u80fd\u4f1a\u9884\u793a\u8bc4\u4f30\u62a5\u544a\u4e2d\u7684\u7f3a\u9677\uff1b\uff083\uff09\u53d7\u4fe1\u4eba(fiduciary)\u9700\u8981\u65f6\u523b\u8bb0\u4f4f\uff0c\u7f8e\u56fdERISA\u6cd5\u6848\u5bf9\u5176\u7684\u4fe1\u6258\u4e49\u52a1\u662f\u201c\u6cd5\u5f8b\u4e0a\u5df2\u77e5\u7684\u6700\u9ad8\u4e49\u52a1\u201d\uff0c\u5e76\u4e14\u4ee5\u4fe1\u6258\u8eab\u4efd\u505a\u51fa\u7684\u4efb\u4f55\u51b3\u5b9a\u90fd\u5e94\u201c\u4ece\u53c2\u4e0e\u8005\u548c\u53d7\u76ca\u4eba\u7684\u5229\u76ca\u51fa\u53d1\u201d\u3002 \uff084\uff09\u53cc\u65b9\u5e94\u5c31\u8d2d\u4e70\u4ef7\u683c\u8fdb\u884c\u771f\u6b63\u7684\u8c08\u5224\u3002 <\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">\u848b\u9038\u857e\u5f8b\u5e08\u4e8b\u52a1\u6240\u5904\u7406\u5546\u4e1a\u4ea4\u6613\u7684\u5404\u4e2a\u65b9\u9762\u3002 \u5982\u6709\u7591\u95ee\uff0c\u8bf7\u4e0e\u6211\u4eec<a href=\"https:\/\/leijianglaw.com\/zh\/contact-us\/\" target=\"_self\">\u8054\u7cfb<\/a>\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>The U.S. Department of Labor recently prevailed in a district court of Virginia case involving multiple Employee Stock Ownership Plan (ESOP) valuation issues. The case involved allegations that the selling shareholder, who was also a fiduciary of the employee stock ownership plan, as well as the bank hired to represent the ESOP as an independent [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,14],"tags":[],"class_list":["post-1324","post","type-post","status-publish","format-standard","hentry","category-business","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2020 Business Valuation \u2013 A Recent U.S. Case - Lei Jiang Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leijianglaw.com\/zh\/2020\/05\/21\/2020-business-valuation-a-recent-u-s-case\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2020 Business Valuation \u2013 A Recent U.S. Case - Lei Jiang Law Firm\" \/>\n<meta property=\"og:description\" content=\"The U.S. Department of Labor recently prevailed in a district court of Virginia case involving multiple Employee Stock Ownership Plan (ESOP) valuation issues. The case involved allegations that the selling shareholder, who was also a fiduciary of the employee stock ownership plan, as well as the bank hired to represent the ESOP as an independent [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leijianglaw.com\/zh\/2020\/05\/21\/2020-business-valuation-a-recent-u-s-case\/\" \/>\n<meta property=\"og:site_name\" content=\"Lei Jiang Law Firm\" \/>\n<meta property=\"article:published_time\" content=\"2020-05-21T23:13:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-20T20:59:04+00:00\" \/>\n<meta name=\"author\" content=\"yongfu\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"yongfu\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/leijianglaw.com\\\/2020\\\/05\\\/21\\\/2020-business-valuation-a-recent-u-s-case\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/leijianglaw.com\\\/2020\\\/05\\\/21\\\/2020-business-valuation-a-recent-u-s-case\\\/\"},\"author\":{\"name\":\"yongfu\",\"@id\":\"https:\\\/\\\/leijianglaw.com\\\/#\\\/schema\\\/person\\\/7d72f7ea7215b37266b5045922aad32c\"},\"headline\":\"2020 Business Valuation \u2013 A Recent U.S. Case\",\"datePublished\":\"2020-05-21T23:13:03+00:00\",\"dateModified\":\"2026-10-20T20:59:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/leijianglaw.com\\\/2020\\\/05\\\/21\\\/2020-business-valuation-a-recent-u-s-case\\\/\"},\"wordCount\":391,\"publisher\":{\"@id\":\"https:\\\/\\\/leijianglaw.com\\\/#organization\"},\"articleSection\":[\"Business\",\"News\"],\"inLanguage\":\"zh-Hans\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/leijianglaw.com\\\/2020\\\/05\\\/21\\\/2020-business-valuation-a-recent-u-s-case\\\/\",\"url\":\"https:\\\/\\\/leijianglaw.com\\\/2020\\\/05\\\/21\\\/2020-business-valuation-a-recent-u-s-case\\\/\",\"name\":\"2020 Business Valuation \u2013 A Recent U.S. Case - 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