Shareholder agreement restrictions support 30% marketability discounts

Business Valuation UpdateVol. 8 No. 2
Legal and Court Case Update
February 2002
7699 Repair Shops and Related Services, NEC
811310 Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance
marital dissolution/divorce
discount for lack of marketability (DLOM), marital dissolution, minority interest, shareholder agreement, book value

Cerretani v. Cerretani
289 A.D.2d 753, 734 N.Y.S.2d 324, 2001 N.Y. App. Div. LEXIS 12038
December 13, 2001
State Court
New York
Supreme Court


The wife appealed a judgment from the trial court that valued husband's minority interest in a closely held corporation in a dissolution of marriage. Wife challenged the trial court's qualif ...

See Also

Cerretani v. Cerretani

Wife challenged the trial court's qualification of husband's witness as an expert witness and discounting husband's interest by 30%.