New Case Points Up Opportunity for Buy-Sell Valuations

Business Valuation UpdateVol. 28 No. 2
February 2022
buy/sell agreement
discount for lack of control (DLOC), discount for lack of marketability (DLOM), fair market value (FMV), compensation


A recent court case illustrates that many buy-sell agreements do not adequately address the issue of valuation when an owner exits the firm. This represents an opportunity for valuation experts to review clients’ buy-sell agreements to identify potential problems, which could mean recurring business for the practice.