Unequal Distribution of Family Business Stock Requires Discounts

Business Valuation UpdateVol. 19 No. 9
Legal and Court Case Update
September 2013

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2299 Textile Goods, NEC
314999 All Other Miscellaneous Textile Product Mills
marital dissolution/divorce
divorce, discount for lack of marketability (DLOM), minority discount
McCulloch v. McCulloch
2013 R.I. LEXIS 113
June 25, 2013
US
State Court
Rhode Island
Court of Appeals
Peri Ann Aptaker (wife); John Brough, Jr. (husband); Jay Fishman (court-appointed)
Flaherty

Summary

Trial court abused its discretion when it assigned to wife stock in closely held company that made her a minority shareholder and when it failed to value the asset at issue; because the in-kind distribution left her with illiquid assets and no control ove ...

See Also

McCulloch v. McCulloch

Full Text of Court Cases
June 25, 2013

Trial court abused its discretion when it assigned to wife stock in closely held company that made her a minority shareholder and when it failed to value the asset at issue; because the in-kind distribution left her with illiquid assets and no control ove ...