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UNLIKE FAIR MARKET VALUE, FAIR VALUE IS DEFINED BY VARIOUS AUTHORITIES & STATUES
Fair value can be defined in a number of ways. Unlike the standard of value known as, fair market value (which is defined within the Internal Revenue Code), fair value is considered to be defined by various authorities and statutes. In this broadcast of Forensic Perspectives, forensic accounting expert Mark S. Gottlieb speaks with corporate dissolution expert and corporate attorney, Peter Mahler, Esq. as to how the New York State Courts utilize the fair value standard in corporate dissolution matters.
About Our Guest
Peter A. Mahler is a partner in the law firm Farrell Fritz. Mr. Mahler represents clients in the resolution of complex business disputes as a partner in their commercial litigation department. He has extensive trial and appellate experience in the state and federal courts and before arbitration tribunals involving diverse commercial, real estate, intellectual property, municipal law, employment and contract litigation.
Mr. Mahler is a recognized authority on dissolution and valuation proceedings involving closely held business entities. He has authored numerous articles for legal publications, and has lectured and testified as an expert witness on "business divorce" of corporate shareholders, partners and limited liability company members.
Mr. Mahler also publishes a blog entitled, "New York Business Divorce". Topics discussed include buyouts, dissolution basics, dissolution procedure, grounds for dissolution, LLCs, partnerships, restrictive covenants, valuation and valuation discounts.
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