The value of a block of stock is influenced by many characteristics, including the level of control (or lack thereof) and the degree of marketability (ability to liquidate). The fair market value of shares in a firm can be expressed as: a control interest level; a minority, marketable interest level (for example, a freely traded stock market value); or a minority, non-marketable interest level (for example, the value of closely held shares). Many business appraisers apply, and business
All access premium subscription
Please Log in if you are currently a Trusts & Estates subscriber.
If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.
Questions about your account or how to access content?
Contact: [email protected]