Corporate Assets
While the valuation of a closely held corporation is not an exact science, this does not mean that such entities are incapable of being appropriately evaluated.
Although the value of a subsidiary corporation properly may have been discounted, the trial court lacked a proper foundation on which to base a determination that there was no value to its holding company; without consideration of the remaining values to the parent company, it was inappropriate to ascribe no value to it in determining an apportionment of marital property.
