CALIFORNIA FAMILY LAW
...Business Interests
......Valuation Issues
.........Factors to Consider/Elements
............Minority Interests
4 Cards On This Topic:
  • Valuation of minority interests in businesses.
  • Restrictive transfer agreement must be considered when valuing minority stock interest in closely held corporation.
  • Value of minority interest in stock in closely held company affected by control associated with shares.
  • Minority discount from price set in stock agreement affirmed.