The Delaware Court of Chancery recently provided a nearly book-length tutorial on the law of statutory appraisal in Delaware in a 132-page post-trial decision styled In re Appraisal of Regal Entertainment Group, Cons. C.A. No. 2018-0266-JTL (Del. Ch. May 13, 2021). The court held that the proper price was the deal price, adjusted to eliminate the value arising from the accomplishment or expectation of a merger. An adjustment also had to be made because of the increase in the value after signing, but before closing. The court reviewed the various valuation methods used by the parties’ experts and explained why one deserved the most weight in this case.