Relevance of Discounts for Lack of Control and Lack of Marketability in Marital Dissolution Matters
by Natasha M. Perssico, CPA
A discussion of the application of valuation discounts for lack of control and for lack of marketability in marital dissolution cases is predicated upon an understanding of (1) the standards of value commonly applicable in marital dissolution cases, (2) the valuation methods used and the resulting value level to which discounts are applied, (3) the specific control and liquidity facts and circumstances relevant with regard to the subject business interest, and (4) the relevant statutes and case law applicable in the jurisdiction in which the marital dissolution proceedings are taking place.
