Illinois CPA Society North Shore Chapter Industry & Business Forum

Shareholder Rights, Relations and Dispute Resolution Chair Mike Zdeb will speak at the Illinois CPA Society's North Shore Chapter Industry & Business Forum on "Dissenting Shareholders' Appraisal Rights Fair Value - Fair Market Value - Equitable Value."

Mr. Zdeb will discuss minority shareholders' and LLC members' dissenter rights. More specifically, he will address the following:

• minority shareholders' and LLC members' appraisal rights
• appraisal proceedings under the Uniform Standards of Professional Appraisal Practice (USPAP)
• oppression litigation
• "legal" fair value vs. FASB 157 fair value
• court-defined equitable fair value
• appraisals - standard of value, premise of value, level of value, valuation date, normalizing adjustments, effect of agreements and tax matters
• adjustments to earnings
• discounts for minority interest and lack of marketability
• how to structure buy-sell agreements to avoid disputes
• how to assist clients to resolve disputes