Courts have recently increased their scrutiny of the details of valuations that experts perform. In In re Appraisal of Dell Inc., for example, the Delaware Court of Chancery scrutinized details of the experts’ valuation analysis. And in a recent ruling, In re Appraisal of SWS Group, Inc., the same Court opined regarding the choice of valuation methodologies in appraisal litigation, the importance of unique case facts, and the selection of several inputs in the valuation model by the experts representing the two opposing parties. Even though this ruling is specific to the SWS Group, it provides a good opportunity to review the important inputs and assumptions in an expert’s valuation. Bates White Principal Ilan Guedj and Manager Saurav Karki provide that review in this article.