The court's prior unappealed ruling conclusively held that the husband's corporate stock shares were active, based on his daily role in the management of the company, and would be valued as of the April 2009 commencement date of the action. The court properly accepted the neutral appraiser's valuation based on the formula in the shareholders' agreement and properly rejected the wife's expert witness's valuation, which was significantly higher. Among other things, the wife...
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