This session will examine the current state of affairs in the world of marketability discounts. We will survey the most commonly used techniques, trends in recent court decisions, and analyze the characteristics of a subject interest that influence the magnitude of the marketability discount.
Compare common techniques for estimating marketability discounts.
Examine recent court decisions that discuss the discount for lack of marketability.
Assess the characteristics that influence the magnitude of the marketability discount for business ownership interests.
Evaluate the interaction of the S election and marketability discounts.