Fair value versus fair market value: Is there a place for fair value in marital dissolution?

Business Valuation UpdateVol. 9 No. 5
May 2003
Robert E. Kleeman, Jr., CPA/ABV, ASA, CVA

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Summary

Previously, the concept of "fair value" has been limited strictly to shareholder oppression or shareholder rights matters. State law—including family law statutes—typically does not define fair value ...