Complimentary for Members

February 13, 2025


Live Webcast


NYSED 1

DLOM – 2 New Ways to Calculate and Defend Your Discount Tech Session Webinar

This course was designed to introduce you to the updated methodology to defend DLOM selection

February 13, 2025
Live Webcast
NYSED 1
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    Instructor

    Brian
    Pearson

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Learning Objectives

  • Upon completion of this course, you'll be able to:
  • Analyze the predictive illiquidity process and its integration with LEAP stock option data from MergerShark, emphasizing its application in determining Discounts for Lack of Marketability (DLOM).
  • Evaluate the findings of the Special Dividend Discount study, which examines 14 years of special dividend data as a supplemental source for supporting DLOM calculations.
  • Apply insights from historical data and studies to enhance the accuracy and reliability of DLOM assessments in valuation practices.

Major Topics

  • The LEAP stock option data from MergerShark (with over 6 years of monthly data now), combined with the predictive illiquidity process
  • The Special Dividend Discount study, which review special dividends over the past 14 years as another source of data to support a DLOM

CPE Credits Available

NYSED 1
1
Specialized Knowledge / Industries (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Specialized Knowledge / Industries (NYSED)

Prerequisites

None

Advanced Preparation

None

Intended Audience

CPAs in the business valuation and litigation support field

Provider

Foundation for Accounting Education

This event has ended.