[§414-358]  After-acquired shares.  (a) 
A corporation may elect to withhold payment required by section 414-356 from a
dissenter unless the dissenter was the beneficial owner of the shares before
the date set forth in the dissenters' notice as the date of the first
announcement to news media or to shareholders of the terms of the proposed
corporate action.



(b)  To the extent the corporation elects to
withhold payment under subsection (a), after taking the proposed corporate
action, it shall estimate the fair value of the shares, plus accrued interest,
and shall pay this amount to each dissenter who agrees to accept it in full
satisfaction of the dissenter's demand.  The corporation shall send with its
offer a statement of its estimate of the fair value of the shares, an
explanation of how the interest was calculated, and a statement of the
dissenter's right to demand payment under section 414-359. [L 2000, c 244, pt
of §1]