Valuation professionals are often asked to determine whether discounts for lack of control (DLOC) and lack of marketability (DLOM) apply in shareholder disputes, owner buyouts, and related litigation matters. This webcast provides a practical, defensible framework for evaluating and supporting those determinations.
Gain practical insights into how governing agreements, statutory provisions, case law, and standards of value affect discount decisions. Through real-world examples, you'll strengthen your ability to interpret valuation language, assess the applicability of discounts, and support defensible conclusions in litigation and dispute-related engagements.
This archive webcast is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at https://www.aicpa-cima.com/membership/landing/forensic-and-valuation-services-fvs-section to join our community and gain access to valuable member-only benefits.
Please note: per NASBA, you cannot earn CPE by watching an archived webcast, but you can earn CPD.