Valuation Resources
Bibliographies by Subject
Blockage Discounts
JT Research LLC
Barron, Robert A. "Control and Restricted Securities." Securities Regulation Law Journal. Vol. 24: 199, 1996, pp. 199-207.
Becker, Brian and Gary Gutzler. "Should a Blockage Discount Apply? Perspectives on Both a Hypothetical Willing Buyer and a Hypothetical Willing Seller." Business Valuation Review. March, 2000.
Estabrook, Joseph S. "Blockage Discounts," in Handbook of Advanced Business Valuation. McGraw-Hill, 1999.
Hawkins, George B. "Blockage Discounts for Publicly Traded Stock." Fair Value. Vol. 10, No. 3, 2001. (pdf)
Hitchner, James R. and Kevin J. Rudd. "The Use of Discounts in Estate and Gift Tax Valuations." Trusts & Estates, August 1992, pp. 49+.
Holhausen Robert W. and Richard W. Leftwich. "The Effect of Large Block Transactions on Security Prices." Journal of Financial Economics, v. 19, 1987, pp 237-267.
Julius, J. Michael. "Blockage Discounts and Restricted Stock: Parts I and II." Mercer Capital Value Added, Vol. 6, No. 2, 1994.
Moore, Philip W. "'Blockage Redux: The Challenge Posed by Blockage." Trusts & Estates. February 1992, pp. 35-42.
"Multiple Gifts of Stock are Separate for Blockage Discount Purposes." Journal of Taxation, August 1997, pp121+.
Rothschild, Alan F. Jr. "The Blockage Discount: When More Might Mean Less." The Practical Tax Lawyer. Spring, 1997, pp. 41-47.
Schlenger, Jacques T. et. al. "Blocks of Stock Are Aggregated When Determining Estate Tax Values." Estate Planning, May/June 1994, pp. 176+.
Sonneman, Donald. "Blockage Discounts for Large Blocks of Publicly-Traded Stocks - Benchmark Data to Test for Reasonableness." Business Valuation Review, December 2000.
Todd, Judith F. and Roy F. King. "Blockage Discount: Building a Case." Tax Management Estates, Gifts and Trusts Journal. July-August, 1986, pp. 105-114.
Zaritsky, Howard M. "Sauce for the Goose? IRS Rejects Discount Based on Aggregating Separate Gifts." Estate Planning. September 1997, pp. 339-340.
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