In 2023, ARSC released a decision tree to guide practitioners in eliminating confusion related to the applicability of AR-C Section 70, ... You can follow the flowchart at the end of it if you want.

Assign a numerical value to each possible outcome on the tree. Use dollar amounts for outcomes. For example, if one outcome would gain the company $100,000, mark "$100,000" next to it.

Enter the Decision Tree. This humble tool, often overshadowed by its flashier cousins like the Fishbone Diagram, quietly continues to guide sharp thinkers through murky waters.