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Same Company, Valued at 20 Million or 2 Million? — The Valuation War in Equity Inheritance
Same Company, Valued at 20 Million or 2 Million? — The Valuation War in Equity Inheritance Part 12 (Disputes) | Same Company, Valued at 20 Million or 2 Million? This article addresses the common dispute over why a company’s valuation can differ tenfold in equity inheritance. Drawing on the estate-determination theory under the inheritance provisions…
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Can Equity Be Partitioned in Divorce When It Is Frozen or Pledged? — The Conflict Between Enforcement Procedure and Divorce Partition
Part 11 (Procedure Conflict) | Can Equity Be Partitioned in Divorce When It Is Frozen or Pledged? This article addresses the cross-procedural puzzle of ‘whether a spouse can partition equity held in one spouse’s name after it has been frozen by a court or encumbered by a pledge,’ drawing on the guaranty system of the…
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The Heir Is Only 8 Years Old—Who Exercises the Equity? — Legal Arrangements for Minor Heirs
Part 10 (Dispute Series) | The heir is only 8 years old—who exercises the equity rights? This article focuses on the easily overlooked dispute of “how a minor heir exercises shareholder rights,” combining the Civil Code capacity system, the guardianship system, and the new Company Law’s rules on inheritance of shareholder qualifications, to sort out…
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Same Company, Fivefold Valuation Gap — The Battle Over the Valuation Reference Date in Divorce Equity Division
Same Company, Fivefold Valuation Gap — The Battle Over the Valuation Reference Date in Divorce Equity Division This article addresses three major disputes in valuing equity for divorce division: how to choose the valuation reference date, how to apply the valuation method, and how to spot a fraudulently low appraisal. Drawing on asset-valuation theory, judicial…
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Why Does the Court Award the Equity to Him but Only Compensate You with Money? — The Two Paths of Divorce Equity Division and Their Conditions
Why Does the Court Award the Equity to Him but Only Compensate You with Money? — The Two Paths of Divorce Equity Division and Their Conditions This article focuses on the core procedural choice in divorce equity division: whether the court orders physical division (the spouse becomes a shareholder) or compensation in lieu of division…
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Father’s Will Leaves the Company to the Younger Son—The Elder Brother Says the Will Is Invalid. How Does the Court Decide?
This article focuses on a high-frequency dispute in inheritance litigation—how the validity of an equity-related will is judicially reviewed. Drawing on the Civil Code’s principle of formal equality among wills, the doctrines of capacity and defective intent, and the judicial interpretations of the inheritance book, we unpack the court’s complete framework for deciding whether a…
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Dividing Equity in Divorce: When Other Shareholders Say “No” — The Head-On Clash Between the Right of First Refusal and Equity Partition
This article centers on the conflict proposition of “whether, when dividing equity in divorce, the other shareholders’ right of first refusal bars the spouse from becoming a shareholder.” Combining the notice system for share transfers and the theory of associational nature under the Company Law, the rules on division of community property under the Civil…
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A Word to Every Founder: While You’re Still Healthy, Put Your Equity-Inheritance Plan into the Articles of Association — A Four-Layer Template and Pitfall Guide for Share-Transfer-on-Death Clauses (Part 7 · Prevention)
This article takes the practical lever of “how to design the equity-inheritance clause in a company’s articles of association” for equity succession. Combining the company-autonomy theory under the Company Law, the validity-review rules for articles-of-association clauses, and judicial practice, it offers a four-layer design template and pitfall guide — from eligibility restrictions to buyback pricing.…
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What Will and What Insurance Should a Founding Shareholder’s Equity Be Paired With? Three Wealth Transfer Tools for Family Succession (Part 6: Prevention)
Part 6 (Prevention) | What Will and What Insurance Should a Founding Shareholder’s Equity Be Paired With? Three Wealth Transfer Tools for Family Succession This article addresses the core question of family wealth management — whether to use a will, insurance, or a trust for equity succession. Drawing on the doctrine of testamentary freedom and…
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Unvested Options and Restricted Stock in Divorce: To Divide or Not to Divide? – Property-Attribute Determination of Options as Expectant vs. Vested Rights (Part 5: Options)
Part 5 (Options) | Unvested Options and Restricted Stock in Divorce: To Divide or Not to Divide? This article addresses the cutting-edge dispute over whether unvested options and restricted stock constitute community property in divorce, and whether what is divided is the right itself or its property value. Drawing on the marital property regime under…


