

Recalibrate Now: Business Valuation After the SCOTUS Tariff Ruling
On February 20, 2026, the United States Supreme Court issued one of the most consequential economic rulings in recent memory. In a 6-3 decision in Learning Resources, Inc. v. Trump, the Court held that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs. The sweeping global tariffs that had reshaped U.S. trade policy — including a 10% baseline tariff and reciprocal tariffs ranging up to 41% on many trading partners — were
Achille Ekeu, MBA, CVA
4 hours ago6 min read







