Applying the DLOC consideration framework mitigates risk by aligning level of value, control assumptions, and governing documents to support consistent, defensible conclusions, particularly where shareholder agreements, operating agreements, or estate and gift tax contexts affect control rights and pricing outcomes.
This tool will assist:
Experienced practitioners
Applying disciplined judgment to control rights, reducing challenge and rebuttal risk
Maintaining consistency across approaches to avoid conflicting level‑of‑value conclusions
Supporting defensibility through documented linkage to governing agreements
Entry‑level professionals
Establishing base level of