How Fast Do DLOMs Change?

Business Valuation UpdateVol. 17 No. 1
January 2011
Ronald M. Seaman, FASA


Our studies of LEAPS and the costs of price protection show clearly that discounts for lack of marketability (DLOMs) change over time. But how much do DLOMs change? The answers are: quickly, often, and a lot. The factors causing change appear to be cond ...