## Q59 key (Three Appellate Rulings)

1. Issue A is reviewed de novo. Its expected remand value after reversal is 60 percent of $2,000,000, or $1,200,000, minus $300,000 remand cost, equaling $900,000. Multiply by 70 percent reversal probability to get $630,000, then subtract $90,000 appellate cost: expected incremental value $540,000. Missed: summary-judgment reversal is valued as an automatic $2 million recovery.
2. Issue B is reviewed for abuse of discretion and prejudice. Its expected remand value after reversal is 55 percent of $4,000,000, or $2,200,000, minus $450,000, equaling $1,750,000. Multiply by 35 percent to get $612,500, then subtract $60,000: expected incremental value $552,500. Missed: the lower reversal probability causes the highest-value issue to be ranked too low.
3. For Issue C, reversal produces expected retrial value of 75 percent of $3,000,000, or $2,250,000, minus $500,000, equaling $1,750,000. That is $350,000 below the collectible $2.1 million status quo. Multiply the $350,000 loss by 60 percent, yielding negative $210,000, then subtract $50,000 appellate cost: expected incremental value negative $260,000. Missed: the current judgment is treated as though it survives reversal.
4. Ranking by client value is B first at $552,500, A second at $540,000, and C last at negative $260,000. Reversal probability alone is not decisive because remand success, recovery, cost, and status-quo risk differ. Missed: doctrinal odds replace economic consequence.
5. Issues A and B together use exactly the $150,000 budget and have combined expected incremental value of $1,092,500. Issue C would exceed the budget if added and destroys value even if separately affordable. Missed: the board spends scarce briefing capacity on a negative-value issue.
6. Appeal A and B, omit C, and preserve collection of the $2.1 million judgment. Explain that the jury's $3 million gross finding does not survive a reversal requiring full retrial. Missed: Helix risks a bankable judgment to chase a headline number with worse supplied economics.