200512.28
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2005 Edition – Volume 3

  • Arm’s-Length Merger Price Less Synergies Equals Fair Value
  • After-Death Event Used as Basis of Value Over Experts’ Protest
  • Collateral Appraisal and Disposition Upheld Without Sale
  • Valuation Models are ‘Opinion’ not ‘Fact’; Appraiser Need Not Disclose Others’ Valuations
  • Fairness Opinions not Always “Fair” (Lack of Independence Leads to Bias
  • Valuing a Decedent’s LP and GP Interests

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