In re Gerber

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June 10, 2024

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6732 Education, Religious, and Charitable Trusts
813211 Grantmaking Foundations
marital dissolution/divorce
discount for minority interest, fair market value (FMV), minority interest, ownership interest, control value, dissolution, distributions, trial court
In re Gerber
2024 IL App (2d) 220244-U; 2024 Ill. App. Unpub. LEXIS 1209
US
State Court
Illinois
Appellate Court
Birkett, McLaren, Hutchinson

Summary

The court-appointed valuation expert in this divorce case determined a control value by deducting a discounted minority interest value from the 100% fair market value. Both the trial court and appellate court accepted this methodology.
In re Gerber
PDF, Size: 151 KB

See Also

Illinois Court Adopts Valuation of Its Own Expert—Determines Control Value by Deducting Discounted Minority Value

Court Case Digests
June 10, 2024

The court-appointed valuation expert in this divorce case determined a control value by deducting a discounted minority interest value from the 100% fair market value. Both the trial court and appellate court accepted this methodology.