Discounts & Premiums
Discounts for Lack of Marketability (DLOM) & Discount for Lack of Control (DLOC) - How They Affect Value
Levels of Value and the associated discounts and premiums can be complex issues that are often difficult to understand for most individuals not trained in Business Valuation.
The differences between minority and control values and marketable versus non-marketable values are often subtle.
Tri-State Business Appraisal, LLC has kept abreast of the latest peer-reviewed methods regarding when a Discount for Lack of Marketability (DLOM) or a Discount [or Premium] for Lack of Control (DLOC) should be applied, and fully explains the appropriate degree of adjustment when required.