Need help determining what discounts you should use in the valuation of your closely held business? CST Group partner Joe Romagnoli, CPA/ABV, CVA explains some of the most commonly used discounts in this free download.
Whenever valuing a minority ownership, i.e. less than 50% ownership of a closely held business, it is necessary to include discounts to the final valuation to reflect the minority interest and lack of marketability. These discounts, typically used in fair market value calculations, reflect the negative effects of lack of control and inability to sell or liquidate the minority interest at will. Download our free article to learn more about the best discounts to use in the vaulation of a closely held business.