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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Tax-Efficient Valuation Strategies for Business Owners
Tax-Efficient Valuation Strategies for Business Owners Maximize value while minimizing tax liability with expert valuation planning. Estate and Gift Tax Planning…
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409A Valuations: What Every Startup Needs to Know
If you’re a startup founder or employee holding stock options, you’ve likely heard the term “409A valuation” mentioned in board meetings…
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IRS Takes Aim at Minority Discounts for Interests Gifted to Family Members
The IRS has signaled that pending regulations may restrict the application of minority discounts on interests in Limited Partnerships and LLCs when…
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Gift and Estate Tax Valuation
If you or your client’s business interest will be taxed due to gifting or estate planning activities, working with one of…