CALIFORNIA FAMILY LAW
...Business Interests
......Valuation Issues
.........Closely Held Corporations
6 Cards On This Topic:
  • Factors to consider in determining proper capitalization rates.
  • List of factors to consider in valuing shares in closely held stock.
  • May not value privately held company by applying price-earnings ratio from publicly traded companies.
  • Stock in closely held corporation should be valued using investment value rather than fair market value.
  • May not value privately held company by applying price-earnings ratio from publicly traded companies.
  • Factors to consider when determining FMV of unlisted stock.