Discount Studies

Valuations of private companies for gift and estate tax purposes often involve the application of a discount for lack of marketability, and in the case of minority interests, a discount for lack of control. Valuation discounts can have a significant impact on the value of a company and the associated tax liability. Therefore, any discounts must be thoroughly explained and reported to the IRS.

Mariner Capital Advisors combines intricate knowledge of valuation theory with extensive research and empirical data to provide discount studies for tax and reporting purposes. We meticulously document the information and methodologies used to derive our discounts and provide robust support for our conclusions in a report that will withstand the highest level of IRS scrutiny.