Do Minority Discount and DLOM Apply in ‘Fair Value’ Analysis?

Business Valuation UpdateVol. 12 No. 5
Legal and Court Case Update
May 2006
6512 Operators of Nonresidential Buildings
531120 Lessors of Nonresidential Buildings (except Miniwarehouses)
judicial dissolution

East Park Ltd. Partnership v. Larkin, et al.
2006 Md. App. LEXIS 32
March 6, 2006
US
State Court
Maryland
Court of Special Appeals
Joel Charkatz (plaintiff/partnership)<br>M. Ronald Lipman (defendants/ limited partners)
Eyler

Summary

Are discounts for lack of control and marketability appropriate in a “fair value” analysis; i.e., in the context of withdrawing limited partners (and, by analogy, dissenting shareholders)?

See Also

East Park Ltd. Partnership v. Larkin, et al.

Court considers whether discounts for lack of marketability and control apply to “fair value” analysis ...