Articles on Discounts

Business Valuation Discounts for Lack of Marketability in Divorce, American Journal of Family Law, Vol. 17, No. 3, Fall, 2003

By John D. Emory

Revenue Ruling 93-12:

“Where donor transfer shares in a corporation to children, the factor of corporate control in the family is not considered in valuing the transferred interest. Assumption is that all voting power held by family members may be aggregated. No minority discount where transferred interest, when aggregated with interest held by family members, would be part of a controlling interest.”