Expert Qualifications Key to Court Decision

Business Valuation UpdateVol. 5 No. 10
Legal and Court Case Update
October 1999

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2869 Industrial Organic Chemicals, NEC
325199 All Other Basic Organic Chemical Manufacturing
ESOP valuations
fair market value (FMV), employee stock ownership plan (ESOP), holding company
Reich v. Hall Holding Company, Inc.
60 F. Supp. 2d 755,1999 U.S. Dist. LEXIS 12448
August 10, 1999
US
Federal Court
Ohio
United States District Court
Bruce Den Uyl (for Reich)<br>Karen Brown (for Hall Holding)<br>James Cunningham (for Hall Holding)
Aldrich

Summary

The primary issue in the ESOP litigation the Secretary of the United States Department of Labor (DOL) filed is the fair market value of the Hall Holding Co. stock the Hall Holding ESOP purchased.

See Also

Reich v. Hall Holding Company, Inc.

Full Text of Court Cases
August 10, 1999

At issue is the fair market value of the Hall Holding stock purchased by the Hall ESOP.