N.Y. Comp. Codes R. & Regs. tit. 10 § 451.105
Current through Register Vol. 46, No. 51, December 18, 2024
The price for which an asset would be purchased in an arm's-length transaction as a result of good-faith bargaining between a sophisticated buyer and seller, neither being under any compulsion to buy or sell.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.105