Wisconsin Statutes
Wis. Stat. § 180.1325 (2026)
Payment
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180.1325(1)(1) Except as provided in s. 180.1327, as soon as the corporate action is effectuated or upon receipt of a payment demand, whichever is later, the corporation shall pay each shareholder or beneficial shareholder who has complied with s. 180.1323 the amount that the corporation estimates to be the fair value of his or her shares, plus accrued interest.
180.1325(2)(a)(a) The corporation’s latest available financial statements, audited and including footnote disclosure if available, but including not less than a balance sheet as of the end of a fiscal year ending not more than 16 months before the date of payment, an income statement for that year, a statement of changes in shareholders’ equity for that year and the latest available interim financial statements, if any.
180.1325(2)(d)(d) A statement of the dissenter’s right to demand payment under s. 180.1328 if the dissenter is dissatisfied with the payment.
Notes of Decisions
Cited in 2
cases, 1999–2003 · leading case: HMO-W INC. v. SSM Health Care Sys., 2003 WI App 137 (Wis. Ct. App. 2003).
HMO-W INC. v. SSM Health Care Sys., 2003 WI App 137 (Wis. Ct. App. 2003). “Thus, her analysis leaves a gap: the time between the "date of payment" under § 180.1325 and a judicial determination of fair value.”
HMO-W INC. v. SSM Health Care Sys., 598 N.W.2d 577 (Wis. Ct. App. 1999). “SSM also appeals from an order rejecting its argument that HMO-W breached its fiduciary duty when it appraised the corporation's net value for the purposes of paying SSM the fair value of its shares under § 180.1325, Stats., to be less than the valuation it provided to…”
— Wis. Stat. § 180.1325(1) — 1 case
HMO-W INC. v. SSM Health Care Sys., 2003 WI App 137 (Wis. Ct. App. 2003). “Thus, her analysis leaves a gap: the time between the "date of payment" under § 180.1325 and a judicial determination of fair value.”
— Wis. Stat. § 180.1325(2)(a) — 1 case
HMO-W INC. v. SSM Health Care Sys., 2003 WI App 137 (Wis. Ct. App. 2003). “Thus, her analysis leaves a gap: the time between the "date of payment" under § 180.1325 and a judicial determination of fair value.”
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