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BVR's Guide to Discounts for Lack of Marketability
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BVR's Guide to Discounts for Lack of Marketability includes original, never-before-published, expert guidance on formulating, taking and defending discounts for lack of marketability, must-read articles extracted from the pages of Business Valuation Update™, timely conference presentations and invaluable source materials from BVR’s popular teleconferences related to DLOM. Plus, you'll find hundreds of the most important court cases, abstracted and sorted by type of legal case.
This Guide is your go-to resource for all things DLOM, including:
- Organization: you won’t believe how much time you’ll save utilizing the comprehensive summary table that outlines all court cases related to discounts for lack of marketability summarized by topic, such as bankruptcy, divorce, gift and estate, etc. In addition, you get abstracts of hundreds of the most important and recent court cases, as well as instant access to the full text opinion of each case
- Expert guidance: It’s as if you’re putting the most talented experts in the field to work for you directly! Be the first to see available-nowhere-else articles on DLOM including one written exclusively for the Guide on "Using the VFC Longstaff DLOM Methodology to Determine the Appropriate Discount" by Marc Vianello, CPA, ABV, CFF
- Comprehensiveness: This is an authoritative, one-stop resource to support your discount conclusions
Table of Contents
Chapter 1: Introduction to Discounts for Lack of Marketability
- Discounts and Premiums: Discount for Lack of Marketability
- Discounts for Lack of Marketability: Uses and Misuses of Databases
- DLOM: Discounts for Lack of Marketability—The Debate Continues
- Discounts for Lack of Marketability: Answering Your Latest Questions
- Current Controversies Regarding Discount for Lack of Marketability Analyses
- Top Experts Converge at the Recent DLOM Summit
Chapter 2: Evidence Based Studies
- Liquidity and Levels of Value: A New Theoretical Framework
- Implications of New Restricted Stock Transaction Data on the
- Determination of Discounts for Lack of Marketability
- Introducing Liquistat™: A Completely New Way Of Determining DLOM
- Valuation Advisors’ DLOM Study
- Discounts for Lack of Marketability: An Empirical Analysis
- Untangling the Web of Discounts: Marketability, Liquidity, and Control Issues in Valuation: An Empirical Estimation of Holding Period for Listed Securities
Chapter 3: Theoretical Models
- Hedging and the Estimation of Marketability Discounts
- Time is of the Essence: A Proposed Model for Computing the Discount for Lack of Marketability
- The Quantitative Marketability Discount Model
- Using Rates of Return to Develop Discounts for Lack of Marketability
- The Use of Theoretical Models to Estimate the Discount for Lack of Marketability
- Restructuring the Levels of Value
- Calculating DLOM Using the VFC Longstaff Methodology
Chapter 4: The IRS Debate Concerning Marketability Discounts
- The Discount for Lack of Marketability: an Examination of Dr. Bajaj’s Approach
- DLOM: A Critique of the Bajaj Approach
Chapter 5: Liquidity
- Does the ‘Myth of Liquidity’ Lead to Incorrect Discounts?
- Valuation of Illiquid and Hard-to-Value Securities
- New Abbott Analysis Aids Valuators in Assessing Liquidity Discounts
- Role of Liquidity in Asset Pricing
Chapter 6: Case Law – Bankruptcy
- Case summary table of decisions abstracted in this chapter, including case name, date, jurisdiction, etc.
- Case abstracts
Chapter 7: Case Law – Dissenting/Withdrawing Shareholder
- Case summary table of decisions abstracted in this chapter, including case name, date, jurisdiction, etc.
- Case abstracts
Chapter 8: Case Law – Employee Stock Ownership Plan (ESOP)
- Case summary table of decisions abstracted in this chapter, including case name, date, jurisdiction, etc.
- Case abstracts
Chapter 9: Case Law – Gift, Estate and Income Tax
- Case summary table of decisions abstracted in this chapter, including case name, date, jurisdiction, etc.
- Case abstracts
Chapter 10: Case Law – Marital Dissolution
- Case summary table of decisions abstracted in this chapter, including case name, date, jurisdiction, etc.
- Case abstracts
Chapter 11: Case Law – Minority Oppression/Judicial Dissolution
- Case summary table of decisions abstracted in this chapter, including case name, date, jurisdiction, etc.
- Case abstracts
Chapter 12: Case Law – Miscellaneous
- Case summary table of decisions abstracted in this chapter, including case name, date, jurisdiction, etc.
- Case abstracts
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