A NEW METHOD OF PAYING THE ACTUAL VALUE OF A SHARE TO AN LLC PARTICIPANT: LEGAL RISKS AND POSSIBLE ABUSES

Ploskarev Daniil Valeryevich

This article provides a detailed analysis of the new legal framework governing the procedure for determining the actual value of a limited liability company participant's share. The objective of the study is to identify the legal risks generated by the introduction of an alternative share valuation method and to develop mechanisms for minimizing them. The methodological basis of the study consists of logical and formal legal methods. Based on the results of the study, the author notes the dual effect of these legislative innovations: on the one hand, they partially resolve previously existing problems, but on the other, they create new risks associated with the verification of the independence of a professional appraiser and potential abuses by the corporation obligated to make payments. The author's practical recommendations for mitigating legal risks are intended for use by participants in civil transactions and law enforcement officials.

Keywords:limited liability company, corporate conflict, participant withdrawal, actual share value, net assets, market value, independent valuation, abuse of rights.