I. Except as provided in RSA 304-C:168, as soon as the proposed limited liability company action is effectuated, or upon receipt of a payment demand, whichever is later, the limited liability company shall pay each dissenter who complied with RSA 304-C:165 the amount the limited liability company estimates to be the fair value of such dissenter's membership rights, plus accrued interest.
II. The payment must be accompanied by:
(a) The limited liability company's 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, and the latest available interim financial statements, if any;
(b) A statement of the limited liability company's estimate of the fair value of the membership rights;
(c) An explanation of how the value of the membership rights was calculated;
(d) A statement of the dissenter's right to demand payment under RSA 304-C:169; and
(e) A copy of this subdivision, if the limited liability company has not previously sent a copy of this subdivision to the member under RSA 304-C:162 or RSA 304-C:164.