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FVS Home > Resources > Laws, Rules, Standards, and Other Guidance > Federal Legislation, Rules, and Case Law

Federal Legislation, Rules, and Case Law

This section provides information on Sarbanes-Oxley Act of 2002 and key issues, pertinent Federal securities laws, select Securities and Exchange Commission rules, the Federal Rules of Civil Procedure/Evidence, and other guidance.

The Sarbanes-Oxley Act of 2002 and Key Issues Relevant to Business Valuation and Litigation Services
Includes information on the Sarbanes-Oxley Act of 2002 and key issues relevant to the CPA providing business valuation and litigation services. Learn More>>
SEC Financial Reporting Release No. 49, Implementation of Section 10–A of the SEC Act of 1934
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The text of SEC Financial Reporting Release No. 49 related to uncorrected illegal acts by the issuer of financial statements. Learn More>>
Federal Rules
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Federal Rules govern the conduct of all actions in the various United States Courts: Federal District Courts, U. S. Courts of Appeal and the U.S. Supreme Court as well as the U.S. Bankruptcy Courts. Learn more>>
Examples of Case Law Relevant in Business Valuations and Litigation Services
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This section includes summaries of some important civil and tax cases relevant in the practice of business valuation and litigation services. Learn More>> 
Daubert v. Merrell Dow Pharmaceuticals, Inc. 509 (1993)
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This case is important to litigation services practitioners because the Supreme Court in Daubert articulated factors regarding the admissibility of expert testimony. Learn More>>
Kumho Tire Co. v. Carmichael, 526 U.S. 137, 119 S. Ct. 1167 (1999)
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Kumho is important to litigation practitioners because it clarified the role of the trial court in making its preliminary determination regarding the relevance and reliability of expert testimony. Learn More>>
Charles S. Foltz v. U.S. News & World Report, Inc., et al., No. 84-0447, U.S. Dist. Ct. (D.C. June 22, 1987); David B. Richardson, et al., v. U.S. News & World Report, Inc., et al., No. 85-2195, U.S. Dist. Ct. (D.C. June 22, 1987)
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Valuation specialists commonly refer to these two related decisions as simply the U.S. News & World Report case. U.S. News & World Report concerned the valuation of stock in a profit-sharing plan and a stock bonus plan, but the issues were similar to those encountered in an employee stock ownership plan (ESOP). Learn More>>
From the Federal Trade Commission Press Release: FACTA Disposal Rule Goes into Effect June 1, 2005
Beginning June 1, 2005, a new federal rule will require businesses and individuals to take appropriate measures to dispose of sensitive information derived from consumer reports. Learn More>>