Court Finds ‘Key Man’ Discount Duplicative

Business Valuation UpdateVol. 17 No. 9
Legal and Court Case Update
September 2011

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1799 Special Trade Contractors, NEC
561790 Other Services to Buildings and Dwellings
marital dissolution/divorce
key man discount
Keil v. Keil
2011 WL 2150009 (N.Y.A.D. 3 Dept.)
June 2, 2011
US
State Court
New York
Court of Appeals
unnamed
Spain

Summary

Appellate court finds “key man” discount duplicative when trial court already adopted a value that accounted for the business’s dependency on its sole owner.

See Also

Keil v. Keil

Full Text of Court Cases
June 2, 2011

Appellate court finds "key man" discount duplicative when trial court already adopted a value that accounted for the business’s dependency on its sole owner.