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21-20,145 Dissenters' rights; payment.

21-20,145. Dissenters' rights; payment.(1) Except as provided in section 21-20,147, as soon as the proposed corporate action is taken, or upon receipt of a payment demand, the corporation shall pay each dissenter who complied with section 21-20,143 the amount the corporation estimates to be the fair value of his or her shares, plus accrued interest.(2) The payment shall be accompanied by:(a) The corporation's balance sheet as of the end of a fiscal year ending not more than sixteen 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;(b) A statement of the corporation's estimate of the fair value of the shares;(c) An explanation of how the interest was calculated;(d) A statement of the dissenter's right to demand payment under section 21-20,148; and(e) A copy of sections 21-20,137 to 21-20,150. SourceLaws 1995, LB 109, ยง 145.

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