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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 Posted on: August 9, 2013

IRC Section 409A applies to discounted stock options, court affirms

Posted in: Business Valuation Law News Written by: David Posted on: April 17, 2013

FMV DLOM Calculator has a new ‘filtering’ functionality—and a new, free companion guide

Posted in: BVWire News Written by: David Posted on: April 3, 2013

The future of DLOM: more complexity, more costs—and Stockdale's analysis

Posted in: BVWire News Written by: David Posted on: January 30, 2013

NY court affirms DLOM for statutory fair value of real estate holding company

Posted in: Business Valuation Law News Written by: David Posted on: January 7, 2013

DLOM continues to stir passionate debate at BVWire, on LinkedIn, and elsewhere...

Posted in: BVWire News Written by: David Posted on: August 12, 2012

Meanwhile, one of the DLOM standbys Valuation Advisors continues to add new pre-IPO transactions

Posted in: BVWire News Written by: David Posted on: August 12, 2012

The FMV Restricted Stock Study—now updated!

Posted in: BVWire News Written by: David Posted on: July 26, 2012

Look before you LEAP into marketability discounts

Posted in: BVWire News Written by: David Posted on: June 29, 2012

Seaman releases his new book on LEAPS and the DLOM

Posted in: BVWire News Written by: David Posted on: April 26, 2012

Query: Is the debate helping or hurting DLOM under Daubert?

Posted in: BVWire News Written by: David Posted on: March 13, 2012

Tax Court denies DLOM for ‘cashless’ exercise of stock option

Posted in: Business Valuation Law News Written by: David Posted on: February 27, 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 Posted on: January 27, 2012

A banner year at Valuation Advisors--with great steps forward for their pre-IPO DLOM database

Posted in: BVWire News Written by: David Posted on: January 27, 2012

Valuation Advisors' DLOM database gets influx of international and domestic pre-IPO transactions

Posted in: BVWire News Written by: David Posted on: November 30, 2011

Valuation Advisors adds foreign transactions

Posted in: BVWire News Written by: David Posted on: November 3, 2011

Lance Hall responds to IRS DLOM practice aid--free video available

Posted in: BVWire News Written by: David Posted on: October 31, 2011

See for yourself: Hall plays hardball with the IRS

Posted in: BVWire News Written by: David Posted on: October 20, 2011

ESOP put option argument for mitigating DLOM is ‘fallacious,’ says new article

Posted in: BVWire News Written by: David Posted on: September 28, 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 Posted on: September 14, 2011

Discount for Lack of Marketability Job Aid for IRS Valuation Professionals available as free download from BVR

Posted in: BVWire News Written by: David Posted on: August 18, 2011

Minority premium model may not apply to all properties--particularly if the shareholder smokes cigars

Posted in: BVWire News Written by: David Posted on: August 3, 2011

Very short holding periods could support substantial DLOM, new study says

Posted in: BVWire News Written by: David Posted on: July 26, 2011

‘Minority premium’ model may not comply with FMV standard

Posted in: BVWire News Written by: David Posted on: July 26, 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 Posted on: May 12, 2011
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