In the annals of business divorce litigation, 2014 will go down as the year in which New York courts issued some of the most important and interesting decisions in dissenting shareholder and buyout appraisal proceedings involving closely held corporations.

The valuation decisions highlighted in this annual review, all emanating from Commercial Division justices, involve complex and controversial issues concerning application of the discounted cash flow method under the income approach, the discount for lack of marketability, and forensic accounting techniques.

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