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Courts Wrestle With Discount Rate for Future Stock Price Increase

In retaliation suit requiring valuation of company restricted stock, district court, despite hesitation, affirms expert’s proposed zero percent net discount rate finding expert provided some support for it.

Hardenbrook v. United Parcel Service, Inc.

In retaliation suit requiring valuation of company restricted stock, district court, despite hesitation, affirms expert’s proposed zero percent net discount rate finding expert provided some support for it.

Tax Court Finds 12% Minority Discount and 23% DLOM for Cash-Only FLP

In April 1999, Webster Kelley and his daughter and son-in-law (the Loudens) formed Kelley-Louden Business Properties LLC (KLBP LLC), and Kelley-Louden Ltd., a family limited partnership (KLLP).

Estate of Kelley v. Commissioner

In April 1999, Webster Kelley and his daughter and son-in-law ("the Loudens") formed Kelley-Louden Business Properties, LLC (KLBP LLC), and Kelley-Louden, Ltd., a family limited partnership (KLLP).

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