Shareholder Dispute Valuations

Navigate complex business valuations in shareholder disputes. From minority oppression claims to buy-sell agreement enforcement, get expert guidance on valuation standards and methodologies. Requirements and standards vary by jurisdiction and proceeding type.

Common Shareholder Dispute Scenarios

Minority Oppression

Claims of squeeze-out, excessive compensation, or exclusion from business decisions requiring fair value determinations.

Buy-Sell Agreements

Enforcement of buyout provisions, valuation formula disputes, and triggering event determinations.

Dissenting Rights

Statutory appraisal rights in mergers, with specific valuation standards and procedural requirements.

Jurisdictional Variations

Critical State Law Differences

Definition of Fair Value

Varies significantly by state statute and case law

Extraordinary Circumstances

Exceptions and thresholds differ by jurisdiction

Level of Oppression Required

Standards range from "reasonable expectations" to "egregious conduct"

Discount Applications

May be mandatory, prohibited, or discretionary depending on state

Valuation Date

Determinations vary by state and proceeding type

Statutory Remedies

Some states provide remedies even without contractual provisions

Important: Always consult state statutes and case law for jurisdiction-specific requirements.

Key Valuation Standards

Fair Market Value vs. Fair Value

Fair Market Value

Typically includes minority and marketability discounts when applicable

Fair Value

Definition and application vary significantly by state statute and case law. May or may not include discounts depending on jurisdiction and type of proceeding. Consult state-specific precedents.

Discount Considerations

Minority Interest Discount

Applied when shareholder lacks control over business decisions

Marketability Discount

Reflects lack of ready market for minority interests

Buy-Sell Agreement Valuation Issues

Important Note

The enforceability and interpretation of buy-sell agreement valuation provisions are legal questions. Courts may or may not uphold formula valuations depending on circumstances, fairness, and state law.

Common Valuation Formulas

Multiple of Earnings

May not reflect fair value depending on circumstances and jurisdiction

Book Value

Often significantly below fair market value

Appraisal

Professional appraisal may be required by agreement or statute

Problematic Provisions

Outdated Valuations

Annual updates often ignored, leading to stale valuations

Inadequate Payment Terms

Long payment periods without adequate security or interest

Ambiguous Triggering Events

Unclear definitions of disability, retirement, or termination

No Dispute Resolution

Lack of arbitration or mediation clauses for valuation disputes. Some states have statutory remedies for deadlock even without contractual provisions.

For Educational Purposes Only

These are common valuation considerations. Legal strategy should be determined by counsel based on applicable law and case facts.

Common Valuation Arguments by Position

For Minority Shareholders

Argue for fair value standard without discounts

Document oppressive conduct and its impact on value

Challenge controlling shareholder compensation

Seek prospective relief, not just buyout

For Majority Shareholders

Emphasize business judgment rule protection

Apply appropriate minority and marketability discounts

Document legitimate business purposes for decisions

Enforce buy-sell agreement terms strictly

Fee Structure Transparency

Valuation Report

Fixed or quoted fee

  • • Complete analysis and written report
  • • Consultation with counsel on findings
  • • Standard business valuation methodology
  • • Defensible conclusions and support
Litigation Support

If needed - hourly basis

  • • Depositions and testimony
  • • Rebuttal reports
  • • Settlement conferences
  • • Court testimony billed separately with advance retainer required

Selecting the Right Valuation Expert

Credentials Matter
  • • ASA (American Society of Appraisers)
  • • ABV (Accredited in Business Valuation)
  • • CVA (Certified Valuation Analyst)
  • • CFA (Chartered Financial Analyst)
Litigation Experience
  • • Testified in similar disputes
  • • Understands legal standards
  • • Can handle cross-examination
  • • Writes clear, defensible reports
Industry Knowledge
  • • Familiar with industry practices
  • • Access to relevant data sources
  • • Understanding of business model
  • • Knowledge of market conditions

Expert Business Valuation for Shareholder Disputes

Get credible, defensible business valuations from a certified appraiser with extensive litigation experience. Protect your client's interests with expert testimony and thorough analysis.