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Guest Post: Illinois Appraisal and Valuation Rights: An Overview

Appraisal Rights

Further, while the statute defines “fair value” to eliminate the marketability and minority discounts typically associated with “fair market value” valuations, courts in Illinois have found that “fair market value” is a relevant factor to be considered when determining “fair value.” RKS thanks Andrew D.

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Fair Market Value and the Nonexistent Marketability Discount for Controlling Interests

Chris Mercer

The book value of the stock and the financial condition of the business. The dividend-paying capacity. Whether or not the enterprise has good will or other intangible value. Sales of the stock and the size of the block of stock to be valued. The earning capacity of the company.