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59-60 discussed eight specific factors that must be considered in any valuation of a closely held company.
The valuation approach selected to value a closely held company has a tremendous impact on the final determination of value.
The most common discounts or adjustments that should be considered in valuing ownership interests in a closely held company are:
As such, a controlling interest in a closely held company typically commands a higher price than a minority interest in that same company.
Note: Tax deferral under section 1042 is contingent on the stockholder's ownership of stock in the closely held company for at least three years before the shares are sold to an ESOP.
The closely held company operates more than 300 stores and has recently introduced the "convenience restaurant" concept, which focuses on Sheetz gourmet food offerings.
The proceeds will be used to expand product research and development, expedite sales and marketing efforts, and enlarge corporate infrastructure as the closely held company seeks to increase its share of the worldwide data protection market.
National Amusements is a closely held company that owns and operates over 1,425 motion picture screens and is the parent company of Viacom Inc.
CPC is a closely held company with exclusive intellectual property rights licensed from the University of Chicago to develop a series of compounds that have the potential to protect against DNA mutations that can occur as a result of radiation injury or chemotherapy.
a closely held company headquartered in San Clemente, specializing in using the Internet to increase business and personal effectiveness.