News Category: discounts & premiums
19
/ November
2014
DLOM alive and well in 'AriZona Beverages' fair value proceedings
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis discount for lack of marketability (DLOM) discounts & premiums expert testimony judicial dissolution valuation experts valuation method
Tags: buyout comparable companies analysis discount for lack of marketability (DLOM) discounted cash flow (DCF) fair value key man discount probability of sale valuation expert zelouf v. zelouf
Categories: case law analysis discount for lack of marketability (DLOM) discounts & premiums expert testimony judicial dissolution valuation experts valuation method
Tags: buyout comparable companies analysis discount for lack of marketability (DLOM) discounted cash flow (DCF) fair value key man discount probability of sale valuation expert zelouf v. zelouf
03
/ November
2014
NY court’s different spin on DLOM application
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis discount for lack of marketability (DLOM) discounts & premiums going-concern value shareholder dissent/oppression statutory appraisal action valuation experts valuation method
Tags: buyout discount for lack of marketability (DLOM) freeze-out merger minority discount probability of sale textile waste zelouf v. zelouf
Categories: case law analysis discount for lack of marketability (DLOM) discounts & premiums going-concern value shareholder dissent/oppression statutory appraisal action valuation experts valuation method
Tags: buyout discount for lack of marketability (DLOM) freeze-out merger minority discount probability of sale textile waste zelouf v. zelouf
14
/ August
2014
New DLOM Calculator unveiled
Posted in: BVWire News
Written by: Andy Dzamba
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)
14
/ May
2014
A few highlights from the ASA NY BV conference
Posted in: BVWire News
Written by: Andy Dzamba
Categories: appraisal standards and regulations business valuation accrediting organizations discount for lack of marketability (DLOM) discounts & premiums option price modeling
Tags: american society of appraisers (ASA) discount for lack of marketability (DLOM) fund valuations SEC valuation standards securities and exchange commission (SEC)
Categories: appraisal standards and regulations business valuation accrediting organizations discount for lack of marketability (DLOM) discounts & premiums option price modeling
Tags: american society of appraisers (ASA) discount for lack of marketability (DLOM) fund valuations SEC valuation standards securities and exchange commission (SEC)
06
/ May
2014
Premier BV event in NYC May 19
Posted in: BVWire News
Written by: Andy Dzamba
Categories: appraisal standards and regulations discounts & premiums marital dissolution/divorce public company comps
Tags: duff & phelps IRS regulations meyers harrison & pia NYSSCPA
Categories: appraisal standards and regulations discounts & premiums marital dissolution/divorce public company comps
Tags: duff & phelps IRS regulations meyers harrison & pia NYSSCPA
11
/ March
2014
In 'Richmond' Tax Court Opts for Net Asset Value Approach and Rejects 100% BICG Tax Discount—Why?
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis discount for lack of marketability (DLOM) discount for minority interest discounts & premiums estate and gift taxation expert testimony federal taxation tax valuations valuation experts
Tags: built-in capital gains tax (BICG tax) discount for lack of control (DLOC) discount for lack of marketability (DLOM) estate of richmond net asset value approach (NAV)
Categories: case law analysis discount for lack of marketability (DLOM) discount for minority interest discounts & premiums estate and gift taxation expert testimony federal taxation tax valuations valuation experts
Tags: built-in capital gains tax (BICG tax) discount for lack of control (DLOC) discount for lack of marketability (DLOM) estate of richmond net asset value approach (NAV)
07
/ February
2014
Does using pre-IPO data for DLOM double count the discount?
Posted in: BVWire News
Written by: Andy Dzamba
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM) pre-IPO
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM) pre-IPO
11
/ November
2013
New thoughts on adjusting control level cash flows
Posted in: BVWire News
Written by: David
Categories: cost of capital discounts & premiums
Tags: control premium gary trugman
Categories: cost of capital discounts & premiums
Tags: control premium gary trugman
03
/ October
2013
New IPO law has ripple effect on DLOM
Posted in: BVWire News
Written by: Andy Dzamba
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)
21
/ September
2013
What'll it be? The income approach, said the court in valuing NY deli in 'Ruggiero
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis discount for lack of marketability (DLOM) discounts & premiums judicial dissolution valuation experts
Tags: discount for lack of marketability (DLOM) expert testimony fair value income approach market approach pratt's stats restaurant
Categories: case law analysis discount for lack of marketability (DLOM) discounts & premiums judicial dissolution valuation experts
Tags: discount for lack of marketability (DLOM) expert testimony fair value income approach market approach pratt's stats restaurant
05
/ September
2013
‘Exciting’ time in evolution of DLOM
Posted in: BVWire News
Written by: Andy Dzamba
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM) small business valuation
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM) small business valuation
16
/ August
2013
Valuation and discounts not optional, says high court in 'McCulloch' divorce case
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: case law analysis discount for lack of marketability (DLOM) discount for minority interest discounts & premiums marital dissolution/divorce valuation experts
Tags: closely held corporation discount for lack of marketability (DLOM) divorce minority discount valuation
Categories: case law analysis discount for lack of marketability (DLOM) discount for minority interest discounts & premiums marital dissolution/divorce valuation experts
Tags: closely held corporation discount for lack of marketability (DLOM) divorce minority discount valuation
09
/ August
2013
Divorce, taxes, and discounts. Davis v. Commissioner, a recent Eleventh Circuit case, serves up an array of business valuation issues.
Posted in: Business Valuation Law News
Written by: Sylvia Golden
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM) stock option
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM) stock option
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)
28
/ March
2013
Madrid's Fernandez offers common sense positions on tough BV issues
Posted in: BVWire News
Written by: David
Categories: cost of capital discounts & premiums
Tags: valuation research resources valuation research tools
Categories: cost of capital discounts & premiums
Tags: valuation research resources valuation research tools
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
26
/ January
2013
SoCal Chapter of the Appraisal Institute announces 2013 IRS Valuation Summit
Posted in: BVWire News
Written by: David
Categories: appraisal standards and regulations discounts & premiums estate and gift taxation
Tags: IRS regulations
Categories: appraisal standards and regulations discounts & premiums estate and gift taxation
Tags: IRS regulations
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