Revenue Ruling 59-60: The Valuation Bible
Revenue Ruling 59-60: The Valuation Bible Revenue Ruling 59-60, issued by the Internal Revenue Service in 1959, remains the foundational document…
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Discount for Lack of Control (DLOC) Explained
Discount for Lack of Control (DLOC) Explained When valuing a minority ownership interest in a business, appraisers often apply a discount…
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Discount for Lack of Marketability (DLOM)
Understanding the Discount for Lack of Marketability (DLOM) One of the most significant and frequently debated adjustments in business valuation is…
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Business Valuation for Divorce Cases
Business Valuation for Divorce Cases When a marriage ends and one or both spouses own a business, determining the value of…
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What’s Included in a Business Valuation Report?
What’s Included in a Business Valuation Report? A professional business valuation report is more than just a number — it is…
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How Long Does a Business Valuation Take?
How Long Does a Business Valuation Take? Understanding the timeline for a business valuation helps you plan effectively, whether you need…
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Documents Needed for a Business Valuation
Documents Needed for a Business Valuation One of the most common questions business owners ask when beginning a valuation engagement is:…
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Key Court Cases Every Business Owner Should Know About Valuation
Business valuation isn’t purely a financial exercise—it’s deeply rooted in legal principles established through decades of court decisions. Several landmark cases…
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Business Valuation in Divorce: What Every Business Owner Needs to Know
If you own a business and are facing divorce, one of the most critical issues in your settlement will be determining…
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DLOM and DLOC: How Discounts Affect Your Business Value
Two of the most misunderstood concepts in business valuation are DLOM and DLOC—the discount for lack of marketability and the discount…