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Chancery’s DCF Upends Appraisal Arbitrage Strategy

In statutory appraisal, Chancery relies solely on DCF analysis, noting the instant case involving a bank holding company raises a unique situation in terms of management projections and whether and how to account for creation of excess regulatory capital.

In re Appraisal of SWS Group, Inc.

In statutory appraisal, Chancery relies solely on DCF analysis, noting the instant case involving a bank holding company raises a unique situation in terms of management projections and whether and how to account for creation of excess regulatory capital.

Chancery’s DCF Upends Appraisal Arbitrage Strategy

In statutory appraisal, Chancery relies solely on DCF analysis, noting the instant case involving a bank holding company raises a unique situation in terms of management projections and whether and how to account for creation of excess regulatory capital.

Securities Fraud Also Requires ‘Precise’ Apportionment Analysis

: 11th Circuit confirms reversal of securities fraud violation by Florida-based bank, based on failure by the plaintiff’s financial expert to apportion the amount of stock losses between the alleged fraud and other market and industry risks, particularly ...

Hubbard v. BankAtlantic Bancorp, Inc.

11th Circuit confirms reversal of securities fraud violation by Florida-based bank, based on failure by the plaintiff’s financial expert to apportion the amount of stock losses between the alleged fraud and other market and industry risks, particularly th ...

DLOM Major Issue; Tax Court 'Splits the Baby'

At decedent’s death, she owned 3,276 shares of Royal Bancshares Inc. (RBI), or 5.09% of the outstanding RBI shares.

Estate of Green v. Commissioner

DLOM supported by restricted stock studies upheld while neither expert's minority interest discounts are upheld for lack of supporting analysis (therefore higher discount used).

The Globe Savings Bank F.S.B. v. The United States

The U.S. Court of Federal Claims considered the government’s motions for summary judgment with regard to Globe’s damages estimates, the liability for which occurred as a result of the passage of the Financial Institutions Reform, Recovery and Enactment Ac ...

Court compares husband to dissenting shareholder; uses fair value standard

A major issue in this trial was whether a marketability discount was appropriate. Facts The parties were married in 1982. Each party owned shares of Anchor Bancorp, Inc. , which was ...

Cashed-Out Minority Not Statutory Dissenters

This case is on appeal from the New Jersey Court of Appeals case, 2001 N.J. Super. LEXIS 331, that was abstracted in the October 2001 issue of the BVU.

Baltrusis v. Baltrusis

A major issue in this trial was whether a marketability discount was appropriate.

Gagliano v Brennan (II)

The price offered in a cash-out merger was not fair value, but the minority shareholders that were to receive only cash in the cash-out merger were not statutory dissenters.

Mississippi Supreme Court Upholds Rejection of Minority and Marketability Discounts

This case came to the Mississippi Supreme Court on appeal from the Court of Chancery.

Application of Minority, Marketability Discounts Was Error

In this corporate dissenter's rights action, Lindoe Inc. appealed the trial court's valuation of its stock in Pueblo Bancorporation, a bank holding company.

Richton Bank & Trust Co. v. Bowen

The issue was whether the chancellor erred in eliminating discounts for lack of marketability and minority status from his determination of fair value.

New Jersey Follows Delaware Law in Dissenters' Rights Case

Plaintiff minority dissenting shareholders appealed, and defendant corporation cross-appealed, the trial court valuation of corporate stock.

Application of Discounts Inappropriate

The Colorado Court of Appeals considered the valuation of a bank holding company in this dissenting shareholder action. It determined that minority interest and lack of marketability discounts were inappropriate in dissenting shareholder actions as a matt ...

Pueblo Bancorporation v. Lindoe, Inc. (I)

At issue is the valuation of shareholders stock in plaintiff, Pueblo Bancorporation.

Application of Minority, Marketability Discounts

In this corporate dissenter's rights action, Lindoe Inc. appealed the trial court's valuation of its stock in Pueblo Bancorporation, a bank holding company.

Gagliano v. Brennan (I)

At issue are the rights of a shareholder who voted against the plan, but then cashed in his or her shares for the price offered by the corporation to subsequently challenge the method of evaluation.

Fair Value Excludes Minority, Marketability Discounts in South Dakota

This shareholder dispute appeal raised issues of expert testimony admissibility and the trial court's interpretation of fair value.

Tax Court Considers QMDM and Restricted Stock Studies in Determining Discount for Lack of Marketability

In November 1992, the Petitioners gifted shares of St. Edward Management Co. (the "Company") common stock to their children.

Janda v. Commissioner

In November 1992, the Petitioners gifted shares of St. Edward Management Company (the "Company") common stock to their children. Each gift represented approximately 5.3% of the outstanding shares of common stock. St. Edward Management Co. owned 94.6% of the common stock of the Bank of St. Edward (the Bank), a bank located in a small agricultural community in Nebraska.

First Western Bank Wall v. Olsen

At issue are the fair value of certain fractional shares belonging to dissenting shareholder and the admittance of expert testimony.

Blitch v. The Peoples Bank

At issue is whether minority and marketability discounts are applicable in determining the fair value of dissenters' shares under the Georgia statute.

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