The subject of “discounts” is the most contentious issue in business valuation and property valuation today. In marital property division, the relative high or low values of the individual properties balance against each other as the parties settle (and squabble over) the allocation of assets.
Appraisal Economics
The subject of "discounts" is the most contentious issue in business valuation and property valuation today. In marital property division, the relative high or low values of the individual properties balance against each other as the parties settle (and squabble over) the allocation of assets. For example, it is common to see the husband (assumed to be the in-spouse, or business owner) argue for a "low" value for the business, whereas the wife (assumed to be the out-spouse, who will not take the business asset) would argue for a "high" business value. Discounts from a total property value (or, a proportionate ownership per share value) seemingly lower value in an arbitrary manner, usually spurring a nasty and expensive fight with dueling appraisers.
By
Robert E. SchlegelThis premium content is locked for LawJournalNewsletters subscribers only
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