Discounting Damages: Present Value and Interest
Last Updated: September 2026 Discounting damages to present value and prejudgment interest are the two back-end adjustments that turn a [...]
Section 2703: Does Your Buy-Sell Set Estate Value?
Last Updated: September 2026 Under IRC Section 2703, the price in your buy-sell agreement sets the estate tax value [...]
DLOM in Divorce and Shareholder Litigation: Why Courts Scrutinize It
Last Updated: September 2026 A discount for lack of marketability, or DLOM, lowers the value of a private business [...]
Dynasty Trust Business Valuation: Funding With a Family Interest
Last Updated: September 2026 A dynasty trust business valuation is a qualified appraisal that sets the fair market value [...]
Daubert and Your Business Valuation Expert’s Report
Last Updated: September 2026 Under the Daubert standard, a business valuation expert may testify only if the opinion is both [...]
Valuing a Business Interest for GST Exemption Allocation
Last Updated: September 2026 A GST exemption business interest valuation sets the fair market value of a private company [...]