News & Publications
Corporate Restructuring under NY BCL 913 and Buy-Out of Minority Interests Under BCL 623: Valuing the BIG Tax under the Standard of “Fair Value” in Shareholder Actions vs. Fair Market Value in Tax and Estate Matters
On November 21, 2011 Samuel Feldman gave a presentation to the Princeton Chapter of the American Society of Appraisers. Sam’s presentation focused on the legal issues raised in the context of Courts considering the issue of imposing a discount for built-in capital gains taxes on the price paid to minority shareholders who exercise their rights under the appraisal rights statute of the New York Business Corporation Law.