Regression Models and Discount for lack of Marketability

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2/15/2012

Ashok Abbott Contact

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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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Published In: Education Law Updates, Securities Law Updates, Tax Law Updates, Wills, Trusts, & Estate Planning Updates, Family Law Updates

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.