Summary
At issue is whether the concessions are an "element of value" that may be considered in determining the corporation's statutory fair value on the date of the merger.
See Also
Concessions Under Merger Agreement Not Elements of Fair Value
The sole issue in this dissenting shareholder suit under the Delaware appraisal statute was whether certain concessions made under a cash-out merger agreement were "elements of value" to be considered in determining the corporation's statutory fair value.