b1ed1b9b132435f9f3d6cfd92c4347897514996b
Adds a Valuation chapter. It covers market price, control-size arm's-length sales, and a formula whose industry multiples come from real acquisitions and whose profit figures are cleaned of related-party games. Disputes stay in court (Monongahela), but each side files a final number, costs follow reasonableness, inflated claims draw a penalty, and workers get an independent public valuation counsel. Conversion brackets now apply to lifetime proceeds and look through foundations and trusts. Open problems are updated for the anticipation discount and conversion-tax durability. Co-Authored-By: Claude Opus 5.5 <[email protected]> Claude-Session: https://claude.ai/code/session_01GsSJ98117VXm9t7rBra5NX
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