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Marketability Discounts on Controlling Interests
Date
November 12, 2013
This session focuses on the theory underlying discounts for lack of marketability (DLOM) for controlling ownership
interests. It also presents a potential source of empirical data to help quantify the level of the discount.
Participants will:
• Understand the theory behind DLOM for controlling interests
• Understand the arguments for/against DLOM for controlling interests
• Understand practical issues affecting DLOM for controlling interests
• Gain insight into a potential source of empirical data to help measure the DLOM
interests. It also presents a potential source of empirical data to help quantify the level of the discount.
Participants will:
• Understand the theory behind DLOM for controlling interests
• Understand the arguments for/against DLOM for controlling interests
• Understand practical issues affecting DLOM for controlling interests
• Gain insight into a potential source of empirical data to help measure the DLOM
Speaker
Ronald D. DiMattia, CPA, ABV, CMA
President, Corporate Value Partners, Inc.
Specialties
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