NICE DLOM Method for FLPs Gets Peer Reviewed

Business Valuation UpdateVol. 29 No. 3
March 2023

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discount for lack of marketability (DLOM)
family limited partnership (FLP), risk analysis, discount for lack of marketability (DLOM)

Summary

A paper describing the theory and mechanics of the nonmarketable investment company evaluation (NICE) method for estimating a discount for lack of marketability (DLOM) has been published in the Business Valuation Review, the peer-reviewed journal of the American Society of Appraisers.