Richarz v. Richarz


2017 S.D. 70 (SD Supr. Ct., 2017)


(1) A minority discount did not apply in valuing marital property consisting of husband’s interest in an LLC in which he was minority owner, where the LLC was a family LLC   (2) A lack-of marketability discount did not apply either, since the primary value of the LLC was in real estate and it was unlikely a sale would ever occur.

[ Full Opinion ]