State Supreme Court Affirms Adoption of Selling Shareholder’s Expert Value Findings

BVLaw
Court Case Digests
April 9, 2021

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3829 Measuring and Controlling Devices, NEC
334519 Other Measuring and Controlling Device Manufacturing
judicial dissolution
expert testimony, fair value, mergers and acquisitions (M&A), buyout, discounted cash flow (DCF), s corporation, corporate dissolution, majority shareholder, guideline public company method (GPCM)
Ryan Trust v. Ryan
308 Neb. 851
US
State Court
Nebraska
Supreme Court
Robert Reilly (majority shareholder/seller/appellee); Jeffrey Risius (company/appellant)
Funke

Summary

In family buyout dispute, state high court affirms trial court’s decision to adopt expert valuation testimony for selling majority shareholder, finding expert’s DCF inputs were reasonable as was selection of multiple of earnings in GPTC analysis; expert’s explanation for S corp premium was convincing.

See Also

Ryan Trust v. Ryan

Full Text of Court Cases
April 9, 2021

In family buyout dispute, state high court affirms trial court’s decision to adopt expert valuation testimony for selling majority shareholder, finding expert’s DCF inputs were reasonable as was selection of multiple of earnings in GPTC analysis; expert’s explanation for S corp premium was convincing.

This article also appears in:
Business Valuation UpdateVol. 27 No. 8