A Business Valuation Newsletter for Business Owners and the Professionals Who Advise Them
Shareholder/Member Agreement’s Influence on Value: Should We Be Bound by Them?
Our office has recently been involved in several valuation cases where shareholder/member agreements between an owner-spouse and the company have been a central issue in arriving at a value of the owner’s equity interest. They are divorce cases in the Commonwealth of Massachusetts, where the standard of value in a matrimonial law context is “equitable value” (sometimes referred to as “fair value.”) Equitable value, as many of you may know, is the result of the Bernier case, which modified the fair market value.
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