by Greg Caruso | Oct 6, 2021 | Estate and Gift Tax Business Valuation, Technical Business Valuation Topics
by Greg Caruso, We have done a number of business valuations for clients who want to gift part or all of their business interest. These valuations require a discount for lack of marketability because they are generally considered less marketable than if that person...
by Greg Caruso | Aug 10, 2021 | Harvest/Art Business Valuations
Here at Art of Business Valuation, Harvest Business, LCC, we evaluate businesses for a variety of reasons, including Small Business Administration (SBA) loans and Estate and Gift Tax planning. Here is a brief summary of a three recent business valuations by the...
by Greg Caruso | Oct 18, 2020 | Technical Business Valuation Topics
This month’s Business Valuation Update published by Business Valuation Resources (BVR) featured my article about implementing a “COVID-19 Marketability Discount”. This is a Discount for Lack of Marketability (DLOM) that arises due to an unusual...