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The Fair Market Value Standard for ESOP Transactions: Are the DOL and Some Courts Getting It Wrong? (PDF)
McDermott Will & Emery and Gibraltar Business Valuations for National Center for Employee Ownership [NCEO] 
Aug. 19, 2020 36 presentation slides. Topics: [1] Overview of ERISA standards for an ESOP transaction. [2] Additional sources of guidance. [3] What is 'fair market value'? [4] Where the DOL and courts have gone wrong. [5] Suggestions going forward. MORE >> |
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