Chris Mercer

OCTOBER 25, 2022

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. Beway and Giaimo: Is New York Headed in the Right Direction?

Marketability 52

Marketability 52

Chris Mercer

SEPTEMBER 27, 2022

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.

Appraisal 52

Appraisal Marketability 52

Chris Mercer

OCTOBER 5, 2022

Beway , a 1995 New York Court of Appeals (First Department) decision. Beway is considered by many New York attorneys to be the leading New York case on statutory fair value determinations in New York. Net Asset Value is a Beginning Point. million.

Marketability 52

Marketability Appraisal 52

Farrel Fritz

MAY 1, 2023

While each case features different statutory language, our New York readers would be wise to note the persuasive power of these cases on the sometimes thin body of New York caselaw concerning section 1118 elections. 310 Neb 722, 735 [2022] ). 310 Neb 722, 735 [2022] ). 313 Neb 409 [2023] ).

Appraisal 52

Appraisal Fair Market Value Marketability 52

Farrel Fritz

APRIL 4, 2022

The fair value and fair market value appraisal standards applicable in contested buyout and dissenting shareholder valuations cut across state lines, which is one of the main reasons I occasionally highlight significant court decisions in valuation cases from outside New York.

Appraisal 52

Appraisal Fair Market Value Asset-based Approach Marketability 52

Farrel Fritz

OCTOBER 17, 2022

Unlike the vast majority of states, New York hasn’t adopted the Revised Uniform Partnership Act (1997) (“RUPA”). I’ll start in New York then head over to Jersey. New York: Congel v Malfitano.

Fair Market Value 52

Fair Market Value Appraisal Start-ups Marketability 52

Farrel Fritz

JULY 25, 2022

The topic of mergers between two business entities designed to involuntarily extinguish the equity interest of a minority owner in exchange for cash is one of our favorites on New York Business Divorce. Van Dale”). So I’ll give my take on how the issues might be treated if considered on the merits.

Appraisal 52

Appraisal Equity Fair Market Value Marketability 52