The document discusses trademark valuation in corporate restructuring and bankruptcy proceedings. It presents a trademark value model that estimates the value of a trademark (VTM) as a function of the sales the trademark supports and other factors. Econometric analysis of trademark values in bankruptcy cases estimates VTM as proportional to sales, with liquidation values being approximately 13.58% of going concern values on average. The model and findings are applied to valuation cases in corporate restructuring.

1. Trademark Values in Corporate Restructuring WEAI Conference 2007 Fernando Torres, MSc Senior Economist IPmetrics LLC [email_address]

3. Agenda 1. I. P. and the Bankruptcy Context 2. Trademark Value Model 3. Econometrics of TM values in BK 4. Applications and Discussion

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