Title 12 — Courts and Civil Proceedings

1. By reference to the going concern value of the assets or to the purchase price attributable to or paid for the assets in an arms length transaction. 2. In the absence of other readily available information from which the fair market value can be determined, by reference to the…

1. The prime rate as listed in the first edition of the wall street journal published for each calendar year since the merger or consolidation, unless the prime rate is not published in that edition of the wall street journal, in which case any reasonable determination of the pri…