What is the Impact of the COVID-19 Crisis on Marketability Discounts (DLOMs)?

Will Your Marketability Discount Analysis Allow You to Address the Question?

My virtual session today at the New York Society of Certified Public Accountants’ Business Valuation Conference addressed the issue of marketability discounts. A question was raised about how the Quantitative Marketability Discount Model (QMDM) could be used to address the impact on DLOMS of the COVID-19 pandemic. Today’s post addresses this important question.

The Timing is Right for Large Gifts in Light of Pandemic-Induced Lower Equity Values

The COVID-19 pandemic has created, what is hopefully, a short-term opportunity to take advantage of resulting lower equity values to maximize the benefit of significant gifting transactions. Take advantage of the opportunity while it is here. When it is too late, it will be too late.

What is a Qualified Appraisal for Charitable Gifting Purposes?

Who is a Qualified Appraiser? What is Form 8283?

If you even occasionally sign a Form 8283 for a donor/client who has made a gift of closely held business interests, it is probably a good idea to know what you are signing. This post provides an overview of the “rules” of the charitable gifting game from an appraiser’s perspective.