Estimating a COVID-19 Marketability Discount for Small Businesses

Business Valuation UpdateVol. 26 No. 11
November 2020
Gregory R. Caruso, JD, CPA, CVA
discount for lack of marketability (DLOM)
risk analysis, discount for lack of marketability (DLOM), coronavirus, COVID-19

Summary

A framework of thinking for developing a marketability discount for a majority interest on a small business in the wake of the pandemic.