Family Matters: Standard of Value, DLOM/DLOC Discounts and Drama in BV

BVResearch Pro
Training Event Transcripts
October 28, 2020
Neil J. Beaton, CPA/ABV, CFA, ASA
Ronald L. Seigneur, MBA, CPA/ABV, ASA, CVA, CGMA
Stacey D. Udell, CPA/ABV/CFF, ASA, CVA
discounts & premiums
goodwill, discount for lack of control (DLOC), divorce, divorce valuation, enterprise goodwill, fair value, personal goodwill, discount, discount for lack of marketability (DLOM), discounts & premiums, fair market value (FMV), intrinsic value, marital asset, marital dissolution, standard of value, investment value, willing buyer, willing seller

Summary

A buried body, sex surrogates, and family-owned business create a dramatic background for a recent court case impacting valuation. With complex minority discounts, this case kicks off a compelling discussion of key issues in family law. Experts Stacey Udell, Neil Beaton, and Ron Seigneur tackle these thorny issues with clarity and comedy. Get treated to the tricks and tips you’ll want when your next family-owned business engagement rings your doorbell.
Family Matters: Standard of Value, DLOM/DLOC Discounts and Drama in BV
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