Business Breakups and Valuation

With the NCBA Tax Law Committee

Regrettably, not all businesses succeed as their owners and partners may have hoped. Our job as a business owner’s attorney is to know the governing laws and proceedings. In this program, you will learn the key legal and accounting principles associated with business valuation proceedings as a means to resolve disputes among business owners. Topics will include:

  • Contrasts and comparisons of appraisal proceedings for partnerships, corporations, & LLCs
  • appraisal process by agreement
  • compelled buyouts
  • buyout elections in corporate dissolution proceedings
  • LLC equitable buyouts
  • cash-out mergers
  • Recent Court of Appeals precedent addressing valuation proceedings
  • permitted and prohibited discounts, including discounts for lack of marketability (DLOM) and lack of control (DLOC)
  • accounting methodologies and techniques


Franklin C. McRoberts IV, Esq., Farrell Fritz, P.C., Uniondale

Andrew P. Ross, CPA, Gettry Marcus CPA, P.C., Woodbury

To sign up on online go to


Start: 06/19/2018, 1:00pm
End: 06/19/2018, 2:00pm
Location: Nassau County Bar Association
15th and West Streets
Mineola, NY 11501
Location Phone: 516.747.4464
Intended Audience: Appropriate for newly admitted and experienced attorneys


Price: $30, $40, $0
Member | Nonmember respectively | Domus Scholar Circle