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Beway Provides Conflicting Guidance re Statutory Fair Value in New York

Chris Mercer

New York has been one of only a very few states allowing the imposition of marketability discounts in statutory fair value appraisal processes. Like nearly all other states, New York case law prohibits the use of minority interest discounts in fair value appraisals. Beway on Fair Value.

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Concluded Marketability Discounts in Statutory Fair Value Cases in New York

Chris Mercer

By the Numbers This is the fourth and likely the last post in this series discussing Beway v. This is perhaps the leading appellate level case in New York discussing the judicial interpretation of statutory fair value in that state. Beway Provides Conflicting Guidance re Statutory Fair Value in New York.