Recent publication of the Discount for Lack of Marketability(DLOM) Job aid for IRS Valuation
Professionals has brought fresh scrutiny to the various methods used by valuation practitioners for determining discount for lack of marketability.
One area of emphasis in the job aid is the use of various
regression models for developing DLOM estimates. This paper performs an evaluation of three widely used regression models and presents a best fit model identifying variables that may be useful in developing DLOM estimates.
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