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…more
Demographic Trends: Apportioning the Active and Passive Components
appeared in December 2011 issue of Business Valuation Update.
Valuation practitioners and family law practitioners need to pay special attention to…more
Demographic trends —delayed marriages, considerable wealth being created pre- marriage, and an almost 50% rate of divorce—bring an urgency to the issue of apportioning the active and passive components of the growth in value of…more
Matrimonial attorneys representing business owners frequently need to clearly separate the total growth in value of the business during the marriage between growth attributed to efforts of spouses (active) and to external…more
Introducing my areas of interest…more
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