Marketability discount may be applied where there is no impending sale but is within court’s discretion

Business Valuation UpdateVol. 11 No. 10
Legal and Court Case Update
October 2005

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8011 Offices and Clinics of Doctors of Medicine
621111 Offices of Physicians (except Mental Health Specialists)
marital dissolution/divorce
buy-sell agreement, discount for lack of marketability (DLOM), marital dissolution, minority discount, discount for lack of control (DLOC)
Fausch v. Fausch
2005 SD 63, 2005 S.D. LEXIS 63
May 18, 2005
US
State Court
South Dakota
Supreme Court
Catherine V. Piersol, Karen L. Crew, Michael B. Crew
Shelly Fossum (for husband); John Wenande (for wife)
Meierhenry

Summary

The valuation issues in this marital dissolution were whether a discount for lack of marketability should have been applied to husband’s minority interests in two medical-practice businesses, and whether a buy-sell provision in a third business was determinative of that business's fair market value.

See Also

Fausch v. Fausch

Full Text of Court Cases
May 18, 2005

The valuation issues in this marital dissolution were whether a discount for lack of marketability should have been applied to husband's minority interests in two medical-practice businesses, and whether a buy-sell provision in a third business was determ ...