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  • QuickRead Featured - QuickRead Top Story - Valuation/Appraisal

    Discount for Lack of Marketability Guide and Toolkit

    August 9, 2017

    Authored by: James R. Hitchner; R. James Alerding; Joshua B. Angell; and Katherine E. Morris The author provides a review of Discount for Lack of Marketability Guide and Toolkit, authored by James Hitchner; R. James Alerding; Joshua B. Angell; and Katherine E. Morris.

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  • QuickRead Featured - Valuation/Appraisal

    Exploring the Pluris® Restricted Stock Database and DLOM Calculator

    November 2, 2016

    A White Paper Detailing Use of the Pluris Database to Develop a DLOM (Part III of III) The Pluris DLOM methodology involves calculating two values: Restricted Stock Equivalent Discount (RSED) and Private Equity Discount Increment (PEDI). Does RSED represent an illiquid position that does not directly relate to the lack of marketability of a private held business? How reliable is the RSED DLOM? As for PEDI, how reliable is the methodology? In this article, Marc Vianello answers these questions and provides more insight on the methodology employed. Read Part I here. Read Part II here.

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