Example of Minority and Marketability Discounts
The discounts are taken in chain, that is, they are multiplicative, not additive:
according to Shannon Pratt
Controlling interest value $100 per share
Less: 30% minority discount 30
Value if publicly traded $ 70 per share
Less 40% discount for lack
marketability 28 per share
Closely held minority value $ 42 per share
