The court also stated that a 25% discount for lack of marketability
applied to all of the corporate assets in light of the absence of a non-compete clause between the parties.
Because of stipulations by the parties, the court did not consider whether the partnership interest's lack of marketability
allowed a discount from the value of the partnership assets.
Wahlgren's application of the QMDM model in the instant cases not to be helpful in our determination of the marketability
A also listed various barriers to marketability
of an LP interest.
In "Discounts for Lack of Marketability
for Closely-Held Business Interests," J.
Certification with ACA will allow you to develop professionally and maintain overall marketability
in the correctional field.
Applying the two-prong marketability
standard, the court concluded that, based on the evidence presented to the Board of Equalization and Review, Taxpayer proved that the assessment was erroneous.
Idris said the success in marketability
was achieved through the collaboration of the ministry with the industries in ensuring there was no separation between the academia and industries, thus generating graduates who met the expectations of the industries.
equivalence put option, where the nonmarketable security is equivalent to the marketable security less a put option with the length of the nonmarketable period and an exercise price equal to the fair value of the marketable security at the end of tire nonmarketable period.
"The sponsor's efforts will dramatically improve the marketability
of the asset and allow the sponsor to push rents."
Jonathan Nellar, director of building consultancy at LSH Yorkshire and Humberside said: "This legislation could have a significant impact on the marketability
and value of investment stock well before the 2018 enforcement date.
"This legislation is likely to have a significant impact on the marketability
and value of investment stock over the next five years and beyond.