Webinar
Daniel R. Van Vleet, ASA and Aaron M. Stumpf present on how the discount for lack of marketability (DLOM) is one of the largest adjustments impacting the valuation of minority interests in privately held businesses. As such, it also serves as a frequent issue in disputes with the Internal Revenue Service. In addition, courts have increasingly examined the underlying support relied upon by valuation experts in quantifying the DLOM for gift and estate matters.
The webinar Effectively Defending Discounts for Lack of Marketability will:
- Assist practitioners in understanding market-based evidence for DLOMs;
- Discuss new models utilized by valuation experts;
- Describe the key attributes affecting discounts;
- Provide guidance as to preferences by the courts in performing a properly conducted analysis; and
- Present preliminary findings of the newly completed Restricted Stock Study by SRR.
