arms-length

Business Appraisers Spar Over Tax Rates, Market Approach and Other Key Issues in Fair Value Buy-Out Case

By Peter A. Mahler on February 27, 2017

Posted in Buyout, Valuation, Valuation Discounts

It’s time for another deep dive into fair value jurisprudence, courtesy of Justice Richard Platkin’s recent decision in the Digeser v. Flach case in which he addresses a number of valuation issues contested by the opposing business appraisal experts. Don’t miss it in this week’s New York Business Divorce.
Continue Reading Business Appraisers Spar Over Tax Rates, Market Approach and Other Key Issues in Fair Value Buy-Out Case

Arms-Length Sale of Corporation’s Assets Establishes Value in Stock Appraisal Proceeding

By Peter A. Mahler on December 2, 2013

Posted in Dissenting Shareholder Appraisal, Family-Owned Businesses, Valuation

In Matter of Banani, decided last month by Justice Stephen Bucaria, the petitioner in a dissenting shareholder appraisal proceeding asked the court to accept as conclusive evidence of the company’s value the price received in a sale of substantially all the company’s assets. Find out if the court granted the request in this week’s New York Business Divorce. …
Continue Reading Arms-Length Sale of Corporation’s Assets Establishes Value in Stock Appraisal Proceeding