News Category: discount for lack of marketability (DLOM)
17
/ April
2013
IRC Section 409A applies to discounted stock options, court affirms
Posted in: Business Valuation Law News
Written by: David
Categories: discount for lack of marketability (DLOM) discount for minority interest discounts & premiums federal taxation
Categories: discount for lack of marketability (DLOM) discount for minority interest discounts & premiums federal taxation
03
/ April
2013
FMV DLOM Calculator has a new ‘filtering’ functionality—and a new, free companion guide
Posted in: BVWire News
Written by: David
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM)
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM)
30
/ January
2013
The future of DLOM: more complexity, more costs—and Stockdale's analysis
Posted in: BVWire News
Written by: David
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM) training
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM) training
07
/ January
2013
NY court affirms DLOM for statutory fair value of real estate holding company
Posted in: Business Valuation Law News
Written by: David
Categories: case law analysis commercial litigation discount for lack of marketability (DLOM) discounts & premiums
Categories: case law analysis commercial litigation discount for lack of marketability (DLOM) discounts & premiums
12
/ August
2012
DLOM continues to stir passionate debate at BVWire, on LinkedIn, and elsewhere...
Posted in: BVWire News
Written by: David
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM)
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM)
12
/ August
2012
Meanwhile, one of the DLOM standbys Valuation Advisors continues to add new pre-IPO transactions
Posted in: BVWire News
Written by: David
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM)
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM)
26
/ July
2012
The FMV Restricted Stock Study—now updated!
Posted in: BVWire News
Written by: David
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM) restricted stock study
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM) restricted stock study
29
/ June
2012
Look before you LEAP into marketability discounts
Posted in: BVWire News
Written by: David
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM)
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM)
26
/ April
2012
Seaman releases his new book on LEAPS and the DLOM
Posted in: BVWire News
Written by: David
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM)
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM)
13
/ March
2012
Query: Is the debate helping or hurting DLOM under Daubert?
Posted in: BVWire News
Written by: David
Categories: daubert discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM)
Categories: daubert discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM)
27
/ February
2012
Tax Court denies DLOM for ‘cashless’ exercise of stock option
Posted in: Business Valuation Law News
Written by: David
Categories: case law analysis discount for lack of marketability (DLOM)
Categories: case law analysis discount for lack of marketability (DLOM)
27
/ January
2012
Yet another tax reform proposal targets discounts for lack of marketability--at least for non-business assets
Posted in: BVWire News
Written by: David
Categories: discount for lack of marketability (DLOM) discounts & premiums estate and gift taxation
Tags: discount for lack of marketability (DLOM)
Categories: discount for lack of marketability (DLOM) discounts & premiums estate and gift taxation
Tags: discount for lack of marketability (DLOM)
27
/ January
2012
A banner year at Valuation Advisors--with great steps forward for their pre-IPO DLOM database
Posted in: BVWire News
Written by: David
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM)
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM)
30
/ November
2011
Valuation Advisors' DLOM database gets influx of international and domestic pre-IPO transactions
Posted in: BVWire News
Written by: David
Categories: discount for lack of marketability (DLOM) discounts & premiums global business valuation
Tags: discount for lack of marketability (DLOM)
Categories: discount for lack of marketability (DLOM) discounts & premiums global business valuation
Tags: discount for lack of marketability (DLOM)
03
/ November
2011
Valuation Advisors adds foreign transactions
Posted in: BVWire News
Written by: David
Categories: discount for lack of marketability (DLOM) discounts & premiums global business valuation
Tags: discount for lack of marketability (DLOM)
Categories: discount for lack of marketability (DLOM) discounts & premiums global business valuation
Tags: discount for lack of marketability (DLOM)
31
/ October
2011
Lance Hall responds to IRS DLOM practice aid--free video available
Posted in: BVWire News
Written by: David
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM)
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM)
20
/ October
2011
See for yourself: Hall plays hardball with the IRS
Posted in: BVWire News
Written by: David
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM)
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM)
28
/ September
2011
ESOP put option argument for mitigating DLOM is ‘fallacious,’ says new article
Posted in: BVWire News
Written by: David
Categories: discount for lack of marketability (DLOM) discounts & premiums ESOP valuations
Tags: discount for lack of marketability (DLOM)
Categories: discount for lack of marketability (DLOM) discounts & premiums ESOP valuations
Tags: discount for lack of marketability (DLOM)
14
/ September
2011
Is the IRS ‘overcritical’ of data sources in its DLOM Aid? (download it for free at bvresources.com)
Posted in: BVWire News
Written by: David
Categories: appraisal standards and regulations discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM) IRS regulations
Categories: appraisal standards and regulations discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM) IRS regulations
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