Category: Discounts

Richarz v. Richarz

(1) A minority discount did not apply in valuing marital property consisting of husband’s interest in an LLC in which he was minority owner, where the LLC was a family LLC (2) A lack-of marketability discount did not apply either, since the primary value of the LLC was in real estate and it was unlikely a sale would ever occur.

Bernier v. Bernier

Trial court erred in using C-Corp tax rates for an S-Corporation. Also, the trial court erred in using “key man” and marketability discounts where the businesses (supermarkets) were not going to be sold.