News Category: discounts & premiums
14
/ September
2011
Pre-IPO studies should be at the center of the DLOM debate
Posted in: BVWire News
Written by: David
Categories: discounts & premiums
Tags: pre-IPO pre-IPO study
Categories: discounts & premiums
Tags: pre-IPO pre-IPO study
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
06
/ September
2011
BizComps and Valuation Advisors DLOM database post major updates
Posted in: BVWire News
Written by: David
Categories: discounts & premiums private company transaction data
Tags: valuation research resources valuation research tools
Categories: discounts & premiums private company transaction data
Tags: valuation research resources valuation research tools
11
/ August
2011
More on Mike Crain's analysis of the diminishing size premium
Posted in: BVWire News
Written by: David
Categories: company-specific risk discounts & premiums
Tags: size premium small business valuation
Categories: company-specific risk discounts & premiums
Tags: size premium small business valuation
03
/ August
2011
Minority premium model may not apply to all properties--particularly if the shareholder smokes cigars
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
2011
Very short holding periods could support substantial DLOM, new study says
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
2011
‘Minority premium’ model may not comply with FMV standard
Posted in: BVWire News
Written by: David
Categories: appraisal standards and regulations discount for lack of marketability (DLOM) discounts & premiums fair market value (FMV)
Tags: discount for lack of marketability (DLOM) IRS regulations
Categories: appraisal standards and regulations discount for lack of marketability (DLOM) discounts & premiums fair market value (FMV)
Tags: discount for lack of marketability (DLOM) IRS regulations
12
/ May
2011
New SEC private company stock rules-–and new markets for minority shareholders--offer new opportunities
Posted in: Business Valuation Law News
Written by: David
Categories: discount for lack of marketability (DLOM) discounts & premiums securities litigation shareholder dissent/oppression
Categories: discount for lack of marketability (DLOM) discounts & premiums securities litigation shareholder dissent/oppression
16
/ March
2011
Fractional interest in estate tax turns on type, timing of gift
Posted in: Business Valuation Law News
Written by: David
Categories: discount for lack of marketability (DLOM) discounts & premiums estate and gift taxation federal taxation
Tags: internal revenue service (IRS) tax court
Categories: discount for lack of marketability (DLOM) discounts & premiums estate and gift taxation federal taxation
Tags: internal revenue service (IRS) tax court
14
/ March
2011
60% DLOM or more? Look at Valuation Advisors' new long pre-IPO timeframe data
Posted in: BVWire News
Written by: David
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM) pre-IPO study
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM) pre-IPO study
03
/ February
2011
Zyla shares his expertise on option pricing
Posted in: BVWire News
Written by: David
Categories: 409a valuations discounts & premiums fair value for financial reporting intangibles intellectual property
Categories: 409a valuations discounts & premiums fair value for financial reporting intangibles intellectual property
29
/ January
2011
Updated! BVR’s Guide to Discounts for Lack of Marketability
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)
25
/ January
2011
Updated! BVR’s Guide to Discounts for Lack of Marketability
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
/ January
2011
Major new updates to the two leading DLOM databases due soon
Posted in: BVWire News
Written by: David
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM) pre-IPO study
Categories: discount for lack of marketability (DLOM) discounts & premiums
Tags: discount for lack of marketability (DLOM) pre-IPO study
Categories
- 409a valuations (13)
- appraisal standards and regulations (194)
- bankruptcy (67)
- business valuation accrediting organizations (86)
- business valuation certification (17)
- business valuation standards & regulations (23)
- buy/sell agreement (38)
- case law & expert testimony (5)
- case law analysis (450)
- commercial litigation (46)
- company-specific risk (40)
- compensation (21)
- contract (3)
- cost of capital (124)
- daubert (93)
- discount for lack of marketability (DLOM) (92)
- discount for minority interest (22)
- discounts & premiums (143)
- discovery (1)
- economic damages & lost profits (220)
- economic data for valuations (12)
- equity risk premia (39)
- ESOP valuations (41)
- estate and gift taxation (112)
- evidence (1)
- expert testimony (255)
- fair market value (FMV) (13)
- fair value for financial reporting (60)
- fair value proceeding (19)
- family law valuation (1)
- federal taxation (54)
- forensic accounting (9)
- fraud (1)
- global business valuation (95)
- going-concern value (14)
- goodwill (59)
- guideline public company method (30)
- healthcare (164)
- income approach (50)
- industry analysis (132)
- intangible property (1)
- intangibles (389)
- intellectual property (1094)
- intellectual property valuation (2)
- judicial dissolution (6)
- legislation (68)
- licensing (222)
- M&A valuations (30)
- management forecasts (16)
- marital dissolution/divorce (132)
- market approach (30)
- option price modeling (10)
- patents (466)
- practice management and growth (106)
- private company transaction data (52)
- public company comps (24)
- purchase price allocation (62)
- reasonable royalty (85)
- royalty (77)
- S corps (24)
- securities litigation (26)
- shareholder dissent/oppression (36)
- standards of value (5)
- statutory appraisal action (20)
- tax affecting (18)
- tax valuations (48)
- technology transfer (60)
- trade secrets (62)
- trademark (118)
- transfer pricing (21)
- valuation experts (123)
- valuation method (106)
- valuation methods & approaches (10)
- valuation of minority interests (7)
- valuation profession news (227)
- valuation report (1)