A CRA expert was retained by a leading manufacturer of probiotics to value patents and trade secrets that were to be assigned as part of a negotiated settlement in a class action litigation. CRA’s team of consultants conducted extensive interviews with research, manufacturing engineering, marketing and business, legal, regulatory, and finance representatives to obtain relevant information necessary to apply the market and income approaches for the patented technology. Financial models, an appraisal report, and a sworn declaration were provided to support the litigation settlement.
Who bore the tariff burden? Economics of IEEPA refund disputes
The refund question sits at the intersection of customs procedure, administrative law, but also economics, and resolution will likely vary significantly across...