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Chancery Bases Fair Value Calculation on Income-Based Model

Flawed sales process makes merger price an unreliable indicator of fair value for statutory appraisal, Chancery finds; in accord with party experts, court uses discounted net income approach and adopts most of respondent expert’s inputs for its valuation.

Chancery Bases Fair Value Calculation on Income-Based Model

Flawed sales process makes merger price an unreliable indicator of fair value for statutory appraisal, Chancery finds; in accord with party experts, court uses discounted net income approach and adopts most of respondent expert’s inputs for its valuation.

Dunmire v. Farmers & Merchants Bancorp of W. Pa.

Flawed sales process makes merger price an unreliable indicator of fair value for statutory appraisal, Chancery finds; in accord with party experts, court uses discounted net income approach and adopts most of respondent expert’s inputs for its valuation.

Pretrial Attack on Expert for Improper Standard of Value and Valuation Date

Expert survives pretrial attack challenging improper standard of value and choice of valuation date in corporate "squeeze out" case.

Bair v. Purcell

Expert survives pre-trial attack challenging improper standard of value and choice of valuation date in corporate "squeeze out" case.

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

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

Northwest Investment Corp. v. Wallace

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

No Valuation Discounts Permitted for Real Property Partnership

The Oregon Court of Appeals determined that minority and marketability discounts should not be applied to partnership interests in timberland because the partnership agreement provided that, in the event a partner wished to withdraw, the remaining partner ...

In the Matter of the Marriage of Barbara K. Branscomb v. Allan B. Branscomb

The Oregon Court of Appeals determined that minority and marketability discounts should not be applied to partnership interests in timberland because the partnership agreement provided that, in the event a partner wished to withdraw, the remaining partner ...

Delaware Chancery Prefers 'Traditional’ Over ‘Intuitive’ DCF in Appraisal Action

Delaware Chancery prefers traditional DCF analysis over market approaches to calculate fair value for merger price.

Bank of Orange County v Azar

In this case, the court entered judgment, ex parte, at the request of plaintiff Bank of Orange County (BOC). BOC argued that a settlement agreement previously entered into between the parties provided for an ex parte entry of judgment in accord with a ...

Legal Precedent Is Key to Lost Profits Model in Savings and Loan Case

Court trim lost profits/expectancy damages based on findings of inaccurate assumptions by valuation expert.

First Federal Lincoln Bank v. United States

Court trim lost profits/expectancy damages based on findings of inaccurate assumptions by valuation expert.

In re PNB Holding Co.

Delaware Chancery prefers traditional DCF analysis over market approaches to calculate fair value for merger price.

First Time Buy-Sell Agreement Meets Tax Court Requirements for Gift/Estate Valuation

Buy-sell agreement upheld for purposes of establishing estate tax value.

Estate of Pearl I. Amlie v. Commissioner

Buy-sell agreement upheld for purposes of establishing estate tax value ...

After-Death Event Used as Basis of Value Over Experts’ Protest

The issue in this estate tax case focuses on the value of decedent’s share of a bank.

Estate of Noble v. Commissioner

The issue in this estate tax case focuses on the value of decedent’s share of a bank.

Alternate Valuation Date Appropriate for Tax and Distribution Amounts

The issue in this dispute was the selection of the valuation date by the trustee, Chemical Bank.

Federal Act Governs Appraisal Rights in Bank Mergers

The issue in this case was whether the National Bank Consolidation and Merger Act (or the state’s general corporate appraisal rights statutes) governs the appraisal rights of dissenting shareholders in a bank merger.

Court Rejects Experts' Opinions, Uses Tendered Price

The issue in this dissenters’ rights action was the fair value of the shares of Rainforest Cafe Inc.

Community Bank of Arizona v. G.V.M. Trust

Lack of Arizona statute regarding appraisal of dissenter's shares in cases of bank mergers requires the interpretation of the case under federal code.

In re Trust of Lang v. Chemical Bank

In this case one issue was the value of the companies shares owned by the decedent.

Rainforest Cafe, Inc. v. State of Wisconsin Investment Board

The Minnesota Court of Appeals affirmed the lower court’s determination of fair value at the merger consideration in this dissenting shareholder action. It affirmed the lower court’s decision to give no weight to the four experts that testified because th ...

Michael T. Willis, et al. v. Dan Donnelly

The Texas Court of Appeals for the Fourteenth District valued stock in a spa in this breach of contract and fiduciary duty case. The parties’ contract required that stock in the spa be valued as the greater of the asset value or two years’ earnings. On ...

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