Discussions

Background

The fair market value of a business interest is determined by transactions between buyers and sellers. The estimation of fair market value under commonly accepted valuation approaches and methodologies requires the business valuator to identify and consider those ownership interest characteristics that are specific to the interest being valued. Investors are risk-averse.

For years, the Internal Revenue Service had tried to eliminate the discount for lack of marketability (DLOM). Without judicial intervention, such discounts would now be disallowed entirely. Obviously, a controversial area.

Discussion Matter:

Construct a reason(s) why DLOM is a genuine discount, or not. Critique any study(s) that support DLOM and judge whether they validate this notion.

(((( I want this assignment done during two days, first you will send me the Discussion board then I will submit it and send it you my first classmate’s post so you have to replay on 3 of my classmate’s post in different time.

I want discussion today and comments another day ))))