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APPENDIX A
STIPULATION WITH RESPECT TO COURT APPOINTED EXPERTS
WHEREAS, the parties are engaged in complex civil
tax litigation involving novel issues of first
impression and significant importance; and
WHEREAS, the parties each have their own experts
to opine on certain issues; and
WHEREAS, the Honorable David Laro, the Judge in
this matter, has indicated that he believes it would be
helpful to have two experts appointed by the Court
pursuant to Federal Rule of Evidence 706 to opine on
certain issues which permeate these cases, and
WHEREAS, Judge Laro has asked that the parties
jointly consider and stipulate as to the duties and
procedures involved in the appointment of the Court’s
experts,
NOW THEREFORE, the parties do hereby stipulate to
the following:
1.0 That the Court may appoint Dr. J. Darrell Duffie
and Mr. Barry S. Sziklay as the Court’s experts to
assist the trier of fact in the above-entitled matter.
1.1 That Dr. J. Darrell Duffie may be appointed as an
expert in the field of financial economics and
financial derivatives and will be asked to opine on the
following questions in the context of these cases, and,
specifically, with regard to this petitioner:
a. The relative merits and deficiencies in
the various expert reports and opinions of
petitioner’s and respondent’s experts.
b. The generally accepted method or
methodologies of valuing the derivatives at
issue in this case.
c. With respect to the midmarket method of
valuation, what adjustments, if any, should
be made in order to arrive at the “fair
market value” of the derivative?
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