Your first line of defense against an attack on DLOM

BVWireIssue #45-1
June 7, 2006

Shannon Pratt's rebuttal on pre-IPO studies, first published in the June 2004 BVU, was recently hailed by Jim Hitchner at the latest AICPA/AAML divorce valuation conference in Las Vegas as “what to use to prepare for an attack on your DLOM.” For a free copy of Dr. Pratt’s article, go to

Want to see what happened when a recent divorce court determined the discounts on a 50% interest? (Hint: the Judge might have been thinking more of Solomon than Shannon Pratt). Download your complimentary case abstract of Nowels. v. Nowels from

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