Court accepts reductions in value to reflect carrying costs and lack of control

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Abstract: When real-estate-related assets undergo valuation, their value may be reduced for lack of marketability. But, as the wife in a divorce case recently learned the hard way, the value of ownership interests in companies holding such real estate assets may be further reduced to reflect carrying costs and lack of control. This article warns that interests in real-estate-related entities could be subject to sizable discounts in a variety of contexts. Barth v. Barth (Mo. App. 2012).