When value drives the remedy — which it so often does — then the success of litigation turns on the number you can prove or disprove. Whether the issue is shareholder oppression, equitable distribution in a divorce case, a deadlock, an earn-out dispute, or a contested buyout, we serve as valuation counsel—coordinating the appraisal, the legal framework, and the evidentiary strategy that makes the result stick.

We work with trial lawyers, valuation experts, and business owners across New York, New Jersey, and beyond to make sure valuation evidence is credible, admissible, and strategically aligned. The objective is simple: control the valuation framework, control the outcome.

When Valuation Is the Case

In a closely held businesses, valuation isn’t background—it is the case. The distinction between fair value and fair market value, or the treatment of discounts for lack of control and marketability, can swing millions. Our job is to make those distinctions work for you, not against you.

Dispute valuation engagements include:

  • Shareholder and member actions. Oppression, deadlock, and dissolution proceedings under BCL §§623/1118 and N.J.S.A. 14A:12-7.
  • Dissent and appraisal rights. Determining fair value and excluding impermissible synergies or speculative discounts.
  • Partner and shareholder buyouts. Enforcing or interpreting buy–sell provisions, working-capital adjustments, or deferred consideration.
  • Fiduciary and estate litigation. Testing valuations used for buy-ins, redemptions, or estate tax reporting.
  • M&A and earn-out disputes. Analyzing post-closing adjustments, contingent payments, and alleged breaches of representations tied to value.
  • Equitable distribution of business assets. Assessing the value of a closely held business ion the context of a divorce proceeding.

Each of these cases demands not just a number but a record that withstands cross-examination and judicial review.

How We Add Leverage

We approach valuation litigation as a process of persuasion. From the earliest stages, we identify the legal questions that shape the valuation model—standard, premise, and date of value—and then work backward to build the facts that prove them.

  • Frame the valuation issue. Define fair value vs. fair market value and select the standard that advances your theory of relief or defense.
  • Engineer the record. Discovery, document production, and depositions focused on the financial variables that matter.
  • Coordinate the expert. Retain, scope, and manage ASA, ABV, CFA, and CVA professionals so the report aligns with the legal strategy.
  • Pressure-test the opposition. Identify methodological flaws, undisclosed assumptions, or improper reliance on management projections.
  • Prepare for admissibility. Structure reports and testimony to survive Daubert or Frye challenges and to communicate clearly at trial.

The goal is to turn valuation from a vulnerability into a source of leverage—an advantage you can use in discovery, mediation, or the courtroom.

Fair Value, Discounts, and the Record

Every jurisdiction has its nuances, and so do the statutes that govern fair value. In New York, the “fair value” of shares under BCL §1118 is measured without minority or marketability discounts unless proven equitable. In New Jersey, courts interpreting N.J.S.A. 14A:12-7 apply similar principles but with broader equitable discretion. These distinctions shape discovery, expert reports, and settlement ranges.

We know how to use those differences. Our experience with valuation trials and settlements in both states allows us to calibrate strategy to the forum—and to the judge. That insight often makes the difference between a contested appraisal and a negotiated exit.

Case Applications

  • Business Divorce: Align valuation with remedies for oppression or dissolution.
  • Appraisal Rights: Secure a defensible fair value determination for dissenting shareholders.
  • M&A Disputes: Challenge or defend earn-out calculations and contingent price mechanisms.
  • Professional Practices: Address goodwill, key-person, and compensation normalization.
  • Family Business & Estate Disputes: Reconcile valuation positions in estate, trust, or fiduciary litigation.
  • Divorce and Equitable Distribution: Address the value of a closely held business for the purpose of equitable distribution of marital assets.

FAQs

Do you serve as testifying experts?
No. We act as legal counsel, coordinating valuation experts and ensuring their work meets evidentiary and procedural standards. That independence makes the expert more credible and the record more defensible.

Can you help if our valuation expert is already retained?
Yes. We frequently join cases midstream to align legal and expert work, refine the report, or prepare for deposition and cross-examination.

What’s the advantage of involving valuation counsel early?
Early involvement allows you to select the right standard and build discovery around it, rather than adapting later. It saves cost, avoids inconsistent positions, and improves negotiating power.

Do you work with firms outside New York and New Jersey?
We do. We often serve as co-counsel or consulting counsel in valuation litigation nationwide.

Call to Action

When the dispute turns on value, the record must hold.
We help trial teams and valuation experts align method, evidence, and advocacy—so your valuation survives and persuades.