Second Post-Bernier Court Says Income Approach May Be Preferred, But Not Exclusive

Business Valuation UpdateVol. 17 No. 7
Legal and Court Case Update
July 2011

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5411 Grocery Stores
445110 Supermarkets and Other Grocery Retailers (except Convenience Retailers)
marital dissolution/divorce
discount for lack of marketability (DLOM), fair market value (FMV), s corporation, bernier
Palmerino v. Palmerino
2011 WL 1450359 (Mass. App. Ct.)(unpub.)
April 15, 2011
US
State Court
Massachusetts
Court of Appeals
David Gannett (joint expert); Felix Betro (husband’s expert)
Rubin

Summary

Massachusetts court precludes discounts in valuing marital business in divorce, and says that while income approach is preferred, net asset value may be appropriate in the absence of determinable market value.

See Also

Palmerino v. Palmerino

Full Text of Court Cases
April 15, 2011

Massachusetts court precludes discounts in valuing marital business in divorce, and says that while income approach is preferred, net asset value may be appropriate in the absence of determinable market value.