Facts Support Discounts in Valuation of Small Healthcare Agency

BVLaw
Court Case Digests
October 25, 2017
8082 Home Health Care Services
621610 Home Health Care Services
marital dissolution/divorce
goodwill, discount for lack of control (DLOC), expert testimony, discount for lack of marketability (DLOM), minority interest, distribution, community property, s corporation

Vedros v. Vedros
2017 La. App. LEXIS 2027
US
State Court
Louisiana
Court of Appeal
James Plonsey (court-appointed); Michele Avery (husband); Charles Brown, James Beal (industry experts, wife)
Chaisson

Summary

Court says discounting for lack of marketability of minority interest in home healthcare agency, operating as an S corporation, is appropriate where LLC agreement included transfer restrictions and partners were not planning to buy out owner spouse.

See Also

Vedros v. Vedros

Court says discounting for lack of marketability of minority interest in home healthcare agency, operating as an S corporation, is appropriate where LLC agreement included transfer restrictions and partners were not planning to buy out owner spouse.