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Extraordinary circumstances: DLOM allowed in forced buyout

$225.00

SKU: ADVjf144. Category: .

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Abstract: When closely held businesses are appraised, professional valuators often apply a discount for lack of marketability (DLOM). However, in forced-buyout situations, DLOMs are generally only applied under extraordinary circumstances. This article discusses an unpublished shareholder oppression case in which the court found that such circumstances did indeed exist.

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