Valuation litigation

Article Abstract:

Stock and business interest valuation issues arise in many contexts, and they are usually complex and require extensive analysis of minority shareholder status and voting control. Valuation issues can arise in fiduciary breach actions, appraisal actions, merger-related suits, reorganizations and tax controversies. The methods employed in these contexts include the Delaware block approach, the comparable company method, discounted cash flow analysis, the liquidation value method and the trading market approach.

Stocks & Other Equity Securities, Cases, Corporations, Corporation law, Delaware

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Using capital cash flows to value dissenters' shares in appraisal proceedings

Article Abstract:

Market inefficiency and inequitable treatment of minority stockholders result from the operation of legal mandates regarding appraisal rights and valuation of dissenting stockholders' shares. Statutory reform which would alter the method of valuation to capital cash flow would lead to increased efficiency and equity. Statutory fair value has largely been determined by the faulty Delaware Block Method which has proved little help to courts attempting to determine fair value.

Securities, Stock rights, Stockholders' preemptive rights, Tender offers (Securities), Tender offers, states

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IRS adopts final regulations providing exceptions to use of valuation tables

Article Abstract:

The IRS's final regulations on IRC section 7520 valuation tables' exceptions mean the agency's previous revenue rulings on exceptions due to terminal illness are invalid after 12/13/95. Generally, tests based on beneficial enjoyment and the tables' mortality element are used to determine the applicability of the valuation tables. The valuation of interests transferred or retained under these regulations is particularly relevant to planning for charitable contributions.

Decedents' estates

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