-250-
1.2 That Mr. Barry S. Sziklay may be appointed as an
expert in the field of fair market valuation and
generally accepted accounting principles and will be
asked to opine upon the following questions in the
context of these cases and, specifically, with regard
to this petitioner:
a. Whether mid market valuation arrives at
“fair market value” (as that term is defined
for federal tax purposes)?
b. What adjustments, if any, should be made
to mid market values in order to arrive at
the “fair market value” of the derivatives
being valued?
c. With respect to the financial instruments
in these cases whether the accounting concept
of “fair value” is synonymous with the tax
concept of “fair market value”?
1.3 That for both of the Court’s experts, opinions
generally should be restricted to information,
techniques, and knowledge available or reasonably
foreseeable during the years in issue.
1.4 That after consultation with the parties, the
Court may propound other specific questions to be
addressed by the Court’s experts.
2.0 That each of the Court’s experts shall prepare and
sign a written report in accordance with Rule 143(f) of
the Court’s Rules of Practice and Procedure. Each
report shall contain a complete statement of all
opinions and the basis and reasons therefor, as well as
the data or other information considered by the witness
in forming the opinions, subject to the following
further limitations:
(a) Except by order of the Court, in the
preparation of their reports, the Court’s
experts shall be limited to considering the
trial record as of the date when both parties
have completed the presentations of their
respective cases, in this matter, as well as
materials of a type reasonably relied upon by
experts in the particular field.
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