Control Discounts and Premiums - What is Old and What is New

BVResearch Pro
Training Event Transcripts
October 15, 2020
R. James Alerding, CPA/ABV
James D. Ewart, CPA/ABV/CFF, CVA
discounts & premiums
goodwill, control premium, discount for lack of control (DLOC), divorce, fair value, normalization, asset approach, discount, discount for lack of marketability (DLOM), discount for minority interest, discounts & premiums, fair market value (FMV), market approach, standard of value, healthcare, majority interest, liquidity, internal revenue service (IRS), control, investment value, control value, employee stock ownership plan (ESOP)

Summary

Where do they come from? Do they even exist? Should I fear using them? No, this October event doesn’t delve into the supernatural but rather attempts to demystify the methods and resources available to quantify control discounts and/or premiums. Join Jim Ewart and Jim Alerding to learn what is new, what is old, and what matters. Learn the sources, context, and usefulness of control premiums and discounts, and the best practices for determining what they should when used in valuation.
Control Discounts and Premiums—What is Old and What is New
PDF, Size: 1,210 KB