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

Your subscription will include 12 months of Trusts & Estates magazine, access to premium content on, and Trusts & Estates plus iPad app.

Already registered? here.