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 ...
Valuation includes salary inflation and preseparation debt; management control doesn't affect discounts
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.
Officers’ Compensation Considered in Value of Company
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.