Valuation includes salary inflation and preseparation debt; management control doesn't affect discounts

Business Valuation Update BVLaw
Legal and Court Case Update
February 15, 2001
9224 Fire Protection
922160 Fire Protection
marital dissolution/divorce

Debra Rattee v. Steven Rattee
No. 98-314 (N.H. 2001)
State Court
New Hampshire
Supreme Court


The issues raised in this marital dissolution appeal concerned the valuation of the husband's 49.6% minority interest in Capitol Fire Protection Co. and the award of child support.

See Also

Debra Rattee v. Steven Rattee

The New Hampshire Supreme Court affirmed the lower court’s treatment of the husband’s compensation and the application of combined lack of marketability and minority interest discounts in the valuation of his business interest. The lower court reduced his ...