Pennsylvania — Statute

8368.4 – Fair Market Value | Pennsylvania Law

Learn how Pennsylvania defines and determines fair market value for business assets during mergers, including valuation methods and insurance considerations.

Legal Content

Pennsylvania State Law

8368.4 – Fair Market Value

Pennsylvania Title 42 - Judiciary and Judicial Procedure § 8368.4

Summary

Pennsylvania's Section 8368.4 outlines how a successor business can establish the fair market value of a transferor’s total gross assets during mergers or consolidations. It includes methods for valuation, considers intangible assets, and specifies the evidentiary and burden of proof standards. The section also addresses the treatment of liability insurance settlements in asset valuation.

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In simple terms: Learn how Pennsylvania defines and determines fair market value for business assets during mergers, including valuation methods and insurance considerations.. This means people must follow this rule, and breaking it can lead to criminal penalties.