Everything You Always Wanted to Know About DLOM But Were Too Afraid to Ask
Training Event Transcripts
August 11, 2010
James Lurie, CPA/ABV, ASA, CBA, CVA, BVAL, CIRA
Z. Christopher Mercer, ASA, CFA,
Kevin R. Yeanoplos, CPA/ABV/CFF, ASA
While the volume of materials presented and written on discounts for lack of marketability (DLOMs) seems unending, persistent questions remain for many appraisers in determining and applying these all-important adjustments. For example, while you may be asking yourself how the holding period affects DLOM, finding the answer will be more difficult than you'd imagine. In Everything You Wanted to Know About DLOM But Were Too Afraid to Ask, experts Kevin Yeanoplos, James Lurie, and Chris Mercer address these nagging, annoying, and seemingly simple questions whose answers are curiously complex.