The Mentor Group

FEBRUARY 1, 2023

Each of the fixed and IP assets should be appraised at fair market value. Any remaining value over and above these asset values is the residual or goodwill of the enterprise. An asset sale – similar to the above, where the buyer can assign market value to each asset for future depreciation.

Forced Liquidation Value 52

Forced Liquidation Value Going Concern Value Business Valuation Fair Market Value 52

The Mentor Group

MARCH 1, 2022

Buyer must determine market value of each tangible and intangible asset acquired. Particularly important may be the value assigned to identifiable intangible assets (not goodwill) which were not on the Seller’s balance sheet. 6) section 197 intangibles (7) goodwill and going concern value.

Intangible Assets 52

Intangible Assets Fair Market Value Going Concern Value Marketability 52

Appraisal Rights

JULY 9, 2018

Mirroring Delaware law, New Jersey law includes a market-out exception for mergers, denying shareholders appraisal rights if the shares are listed on a national exchange or held by 1,000 or more shareholders. 17, 2010), the Appellate Division dealt with the proper valuation of fair market value rather than appraisal rights in general.

Appraisal 40

Appraisal Going Concern Value Fair Market Value Liquidation Value 40