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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