Attorney and BV insider Paul Hood
provides an executive summary of the IRS Discount for Lack of Marketability Job Aid
on his recent blog, The Business Valuation Reviewer’s Handbook.
“On the whole, the Job Aid is fairly well done,” Hood says, although it is not without its problems. For instance, “the Job Aid left out several other DLOM methods of which I am aware,” Hood notes. “Additionally, the Job Aid severely and somewhat uncharacteristically (for the Job Aid) criticizes the FMV Opinions restricted stock model, which strongly suggests that the IRS must be seeing a lot of this in use.”
Have you downloaded the Job Aid yet? If not, you can still join the nearly 590 analysts, attorneys, and other visitors who downloaded the Discount for Lack of Marketability Job Aid for IRS Valuation Professionals at BVResources during the month of August. Or try the next most popular (and *free*) downloads: “Goodwill Hunting in Divorce,” a state-by-state summary on the distinction that courts make between enterprise and professional goodwill in divorce (recently updated to include the latest decision); and “Examples of Factors Implementing Personal Goodwill in Cases,” a checklist by James Alerding (Clifton Gunderson) and Andrew Soshnick, Esq.
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