Although marketability discounts have been disallowed in other areas of the law, family law is unique and the legislature has recognized this by creating unique rules to be applied to divorce situations. Contact Divorce Help Center today to discuss your situation. In fact, C.R.S. 14-10-113(1) authorizes a judge to consider any and all relevant factors that a judge views a relevant to a case. There is not magic list that must be followed, but instead is subject to each judges individual discretion. Likwise, there is no per se rule against applying marketability discounts to interests in a closely held family business in divorce case. Trial courts therefore have discretion, on a case-by-case basis, to determine whether to apply a marketability discount. However, the court will generally only give limited time for this analysis. There parties are always in a better position to realistically evaulate their situation and, with the help of a professional mediator, arrive at a reasonable resolution.