The Art of Business Valuation:

Accurately Valuing a Small Business

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What is the discount for lack of marketability (DLOM) in business valuation?

What is the discount for lack of marketability (DLOM) in business valuation?

by Greg Caruso | Sep 15, 2021 | _Business Valuation Basics, _Estate and Gift Tax Business Valuation

By Gregory R. Caruso, JD, CPA, CVA When we are assessing a company in a business valuation, we look at a number of future risks, some of which I’ve discussed in previous blog posts. Discounts and premiums are adjustments we make to the estimate of value in business...
“COVID-19 Marketability Discount” for use with Market Method & Income Method Business Valuations

“COVID-19 Marketability Discount” for use with Market Method & Income Method Business Valuations

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...
Business Valuation Issues Arising from Coronavirus

Business Valuation Issues Arising from Coronavirus

by Greg Caruso | Apr 3, 2020 | _Technical Business Valuation Topics

Coronavirus, caused by Covid – 19 has raised new issues to consider when preparing business valuations.   Many businesses are going to struggle to stay in business to hopefully rebuild business value on the other side of this contagion.  A few...

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