Section 294-A:12 - Interest; Costs; ExpensesI. The judgment shall include an allowance for interest at a rate which the court finds to be fair and equitable in all the circumstances, from the date of death, disqualification, or transfer.II. The costs and expenses of any proceeding under RSA 294-A:11 shall be determined by the court and shall be assessed against the corporation, provided that all or any part of the costs and expenses may be apportioned and assessed, as the court may deem equitable, against the disqualified person if the court finds that the failure of the disqualified person to accept an offer from the corporation was frivolous or unreasonable. The expenses shall include reasonable compensation for and reasonable expenses of the appraisers and may include the fees and expenses of counsel for and experts employed by any party. However, if the fair value of the shares as determined materially exceeds the amount which the corporation offered to pay, or if no offer was made, the court in its discretion may award to the disqualified persons a sum which the court determines to be reasonable compensation to any expert or experts employed by the disqualified person in the proceeding.1981, 236:1, eff. Feb. 1, 1982.