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Further Observations on Fair Value: FAED, the Fair and Equitable Discount - Current Issues in Closely Held Businesses Series: Part...

Once it is understood that "fair value" is not the same as "fair market value," there appears to be two general views of what is "fair value" in the context of breach of fiduciary duty or shareholder oppression cases. For...more

Determining Date of Valuation and Subsequent Implications - Current Issues in Closely Held Businesses Series: Part 6

In any appraisal, whether conducted as a result of a breach of fiduciary duty or oppression, the date of valuation has to be established. In fact, after establishing the definition of "fair value" to apply, the determination...more

Buy Out at Fair Value - Current Issues in Closely Held Businesses Series: Part 5

The prior discussion, Determining a Remedy After Oppression or Breach of Fiduciary Duty (Part 4), presented a listing of the potential remedies on a finding of a breach of duty and oppression. Frequently, the animosity among...more

Duties Among Members of Closely Held Businesses - Current Issues in Closely Held Businesses Series: Part 1

During the COVID-19 pandemic and shelter-in-place orders, many topics arose related to disputes among members of closely held businesses. When the interests of the owners diverge and litigation results, a variety of issues...more

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