Negotiated Formula for Stock Option Price Obviates DLOM Need

Business Valuation UpdateVol. 19 No. 8
Legal and Court Case Update
August 2013

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6141 Personal Credit Institutions
federal taxation
divorce, discount for lack of marketability (DLOM), stock options, internal revenue code (IRC), section 1041
Davis v. Commissioner (II)
2013 U.S. App. LEXIS 9850
May 16, 2013
US
Federal Court
11th Circuit
United States Court of Appeals
Alex Howard (Petitioner)
Ripple

Summary

Eleventh Circuit upholds Tax Court’s $36.9 million valuation of executive stock option, finding that by using the parties’ negotiated formula for the number of shares equaling $16 million at the date of exercise and declining to apply a marketability disc ...

See Also

Davis v. Commissioner (II)

Full Text of Court Cases
May 16, 2013

Eleventh Circuit upholds Tax Court’s $36.9 million valuation of executive stock option, finding that by using the parties’ negotiated formula for the number of shares equaling $16 million at the date of exercise and declining to apply a marketability disc ...