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Appellate Court Upholds 0% Marketability Discount in LLC Fair Value Case

By Peter A. Mahler on February 23, 2015

Posted in Accountants/Experts, Buyout, Family-Owned Businesses, LLCs, Valuation, Valuation Discounts

A Brooklyn appellate panel last week provided more fodder for the DLOM debate that’s been in the legal news of late, upholding a 0% DLOM in a fair value appraisal of a membership interest in a real estate holding company. It’s featured in this week’s New York Business Divorce.
Continue Reading Appellate Court Upholds 0% Marketability Discount in LLC Fair Value Case

The Case of the One-Dollar Buyout

By Peter A. Mahler on December 7, 2007

Posted in Buyout, Valuation

Under Section 1118 of the Business Corporation Law, when a minority shareholder files a petition for judicial dissolution of a close corporation based on oppressive conduct by the controlling shareholders or directors, the respondent shareholders may avoid dissolution by electing to purchase the petitioner’s shares for fair value.

I recently got a call from…