商品簡介
Updated for 2011, BVR's Guide couldn't come at a more opportune time, and provides a great resource for BV appraisers and attorneys to use whenever their work involves fair value as a standard of value in dissenting stockholder actions, judicial appraisals, marital dissolutions, and more. Virtually every state has a dissenting stockholder statute, and now most states have minority oppression statutes. In almost all of these states, the statutory standard of value for stock is fair value, and recently some states have adopted the fair value standard for marital dissolutions. Appraisal actions under both dissent and oppression statutes are on the increase, and it is a fertile field for business appraisers. This reference includes timely articles and webinar transcripts by top business valuation professionals such as Shannon Pratt, Jay Fishman, Gilbert Matthews, and Michelle Patterson. In addition, it includes a detailed reference chart summarizing the dissent and oppression statutes in all 50 states, and over 170 court case abstracts that pertain to fair value.