The case of the disappearing discount – Big picture considerations prevail over complex methodology
$225.00
Description
Abstract: When quantifying a discount for lack of marketability, common sense may override complex regression analysis. This article outlines a recent estate tax case in which the Eleventh Circuit Court of Appeals and the Tax Court agreed to value an LLC interest from the perspective of a hypothetical investor, rather than relying on a complex analysis of restricted stock data. Estate of Koons v. Commissioner, 2017 U.S. App., No. 16-10646 and 16-10648, April 27, 2017
Additional information
Year | |
---|---|
Niche | |
Newsletter | Valuation & Litigation Briefing / Litigation & Valuation Report |
Issue | |
Word Count |