Discounts: Beyond DLOC and DLOM

BVResearch Pro
Training Event Transcripts
June 7, 2016
Lance Hall, ASA


In estate and gift planning, DLOC and DLOM have always been the discount headliners, but there is an entire cast of court-approved characters that could play a critical role in your value determination. These discounts include lack of voting rights; veto power; nonhomogeneous portfolio; tiered, contingent claims; and personal goodwill. Oh, and have you heard of the ”Mafia” discount? Join this presentation with Lance Hall for a review of all the discounts you should know, why they are important, and when to apply them. Expand your considerations and make your next discount conclusion a masterpiece.
Discounts: Beyond DLOC and DLOM
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