Senior can take advantage of the lousy economy, the discounts for lack of
marketability and minority interest, plus the annual donee exclusions with a spousal joinder to save his family a sizable amount of estate and gift taxes.
Conflicting Approaches to the Use of Discounts for Lack of
Marketability and Control
While
marketability is an important factor in the valuation of assets when capital appreciation is an element of the assets' value or the value of the asset is otherwise difficult to ascertain, the court held it was not important in the case of remaining lottery payments because lack of
marketability does not alter or jeopardize the recipient's entitlement to receive them.
Appraisers cannot reasonably estimate the financial impact on
marketability (i.
For our purposes, we define
marketability as the ability of the owner to sell, transfer, or trade the asset at will.
After you've assessed your
marketability, identify ways to improve the fit between your experience and professional goals.
Because building a FC tunneling solution is predicated on having a FC network, including switches, FCP over IP and Native IP are potential orders of magnitude in
marketability of storage networking.
In the continuing quest for
marketability and profitability, operators face the challenges of keeping up with the hospitality model, where style evolves constantly and facelifts (involving primarily soft goods and color) come as frequently as every three years.
Particular product features, such as our no-lift, face-to-face transfer system, helps accentuate
marketability as well.
The minority interest discount is related but not the same as the lack of
marketability discount.
ANSI standards are voluntarily adhered to, but are thought to affect product
marketability, says Lynch.
