Case of First Impression: Does Statutory Fair Value Include a Control Premium?

Business Valuation UpdateVol. 13 No. 9
Legal and Court Case Update
September 2007

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6022 State Commercial Banks
522110 Commercial Banking
shareholder dissent/oppression
Northwest Investment Corp. v. Wallace
2007 Iowa Sup. LEXIS 87
July 13, 2007
US
State Court
Iowa
Supreme Court
John F. Lorentzen, Steven H. Jacobs, Terry M. Giebelstein
Wayne Brown and Ronald Nielsen (bank); Richard Maroney (minority shareholders)
Streit

Summary

Iowa Supreme Court considers whether 1999 amendments to Model Business Corporation Act precluding marketability and minority discounts also permits control premium.

See Also

Northwest Investment Corp. v. Wallace

Full Text of Court Cases
July 13, 2007

Iowa Supreme Court considers whether 1999 amendments to Model Business Corp. Act precluding marketability and minority discounts also permits control premium.