Summary
A monthly roundup of key developments of interest to business valuation experts.
brand value, business valuation profession, discount for lack of control (DLOC), family limited partnership (FLP), intangible assets, restricted stock, transaction data, breach of fiduciary duty, celebrity value, discount, discount for lack of marketability (DLOM), fair market value (FMV), federal taxation, transaction multiples, benchmark, overpayment, industry analysis, practice management, internal revenue service (IRS), uniform standards of professional appraisal practice (USPAP), identifiable intangibles, control value, employee stock ownership plan (ESOP), levels of value, guideline transaction method