Fair Value Standard in Massachusetts Precludes Any Discounts in Divorce

Business Valuation UpdateVol. 18 No. 4
Legal and Court Case Update
April 2012

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1521 General Contractors-Single-Family Houses
236115 New Single-Family Housing Construction (except For-Sale Builders)
marital dissolution/divorce
discount for lack of control (DLOC), discount for lack of marketability (DLOM), fair market value (FMV), bernier
Caveney v. Caveney
2012 Mass. App. LEXIS 32
January 12, 2012
US
State Court
Massachusetts
Court of Appeals
Steven B Boyles (wife); Bernard L. Caniff Jr. (husband)
Graham

Summary

Massachusetts Court of Appeals confirms that the fair value standard in divorce cases precludes application of any discount, either for lack of marketability or lack of control, for any closely held company, even highly restricted shares in family owned b ...

See Also

Caveney v. Caveney

Full Text of Court Cases
January 12, 2012

Massachusetts Court of Appeals confirms that the fair value standard in divorce cases precludes application of any discount, either for lack of marketability or lack of control, for any closely held company, even highly restricted shares in family owned b ...