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What a difference a valuation date makes


SKU: VLBmj141. Category: .


Abstract: The valuation date can have a dramatic impact on the outcome of a valuation dispute. To illustrate this point, this article looks at the case Wisniewski v. Walsh, a shareholder oppression lawsuit that dragged on for 18 years. The article outlines the history of the case and how the valuation date, while not the only factor, became central in the appellate court ruling. The ruling shows that, though the presumptive valuation date is typically the date the complaint was filed, a later date might be appropriate if using the presumptive date would be unfair. The article goes on to note several circumstances under which an alternate valuation date may be appropriate. Wisniewski v. Walsh, Nos. A-0825-10T4 and A-0826-10T4 (N.J. Super. App. Div. 2013)

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