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I. Overview ................................................................................................................................ 1
II. Control Premium and Minority Interest Basics ............................................................................ 5
III. Minority Discounts for Family Transfers ................................................................................... 15
IV. DiscountforMarketability(DLOM)..........................................................................................17
V. The Mandelbaum Decision and Its Effects on Marketability ..................................................... 33
VI. Judicial Developments and Discounts For Lack of Marketability.............................................. 37
VII. Quantitative Marketability Discount Model ............................................................................... 37
VIII. Built-In Capital Gains Tax Adjustment ...................................................................................... 40
IX. A Brief Look at Discounts in Family Limited Partnerships ....................................................... 42
X. A Brief Look at ESOP Valuations.............................................................................................. 44
XI. A Look at Other Discounts ......................................................................................................... 45
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