NRS 92A.320 “Fair value” defined.
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/nv/chapter-92a-mergers-conversions-exchanges-and-domestications/92a-320·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
NRS 92A.320 “Fair value” defined. “Fair value,” with respect to a dissenter’s shares, means the value of the shares determined:
1. Immediately before the effectuation of the corporate action to which the dissenter objects, excluding any appreciation or depreciation in anticipation of the corporate action unless exclusion would be inequitable;
2. Using customary and current valuation concepts and techniques generally employed for similar businesses in the context of the transaction requiring appraisal; and
3. Without discounting for lack of marketability or minority status.