Are you comfortable with multi-tier discounts?


The annual “Hardball with Hitchner” session  closed the successful AICPA BV Conference with a question regarding the application (and courts’ acceptance) of multi-tiered discounts. The expert panel—Mark Zyla, Linda Trugman, Rob Burkett, and Bob Duffy—generally agreed that they each applied multi-tiered discounts when and where appropriate. Duffy, for instance, analyzes the various entity tiers to discern at what level the interests(s) start to lose control, marketability, etc., and values each tier accordingly.

Will Frazier has written a step-by-step analysis of whether tiered discounts are appropriate, and if so, how to apply them.”  Available free


Categories