New ‘Court Cases Method’ for DLOM Points Up a Conundrum

Business Valuation UpdateVol. 29 No. 2
February 2023

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discount for lack of marketability (DLOM)
discount for lack of marketability (DLOM), discounts & premiums, marketability

Summary

A new study analyzes court cases to determine a more legally defensible discount for lack of marketability (DLOM). But should business valuers look to court cases for “good” valuations?