MH Insights
On-Demand Webinars
Discounts for Lack of Marketability and Control in the Real World
Discounts for lack of control (DLOC) and lack of marketability (DLOM) can have a decisive impact on business valuations in both tax reporting and litigation. Yet these discounts are often misunderstood, inconsistently applied, and closely scrutinized by the IRS and the courts.
For attorneys working with valuation experts, understanding when these discounts are appropriate and whether they are well supported can materially affect case strategy and outcomes.
Participants will learn to:
✅ Identify when and how discounts for lack of control (DLOC) and discounts for lack of marketability (DLOM) become outcome-determinative in tax and litigation matters
✅ Recognize the key factors that impact the relevance and magnitude of the DLOC and DLOM
✅ Evaluate the reliability of valuation expert conclusions on discounts
✅ Understand common errors including double and triple counting risk factors
The Search for Hidden Assets:
How to Identify and Uncover Undisclosed Assets in Litigation
In financial litigation and estate administration, the individual income tax return and supporting documentation are often the most underutilized discovery documents. Yet they can provide a roadmap to assets that have not been identified or disclosed.
✅ Trace income streams back to underlying assets.
✅ Identify red flags from Schedules B, D, E, and K-1 reporting.
✅ Use itemized deductions to uncover real estate.
✅ Recognize inconsistencies that warrant additional inquiries, subpoenas or further discovery.
Rigged Valuation?
Your Next Move Matters
A focused session built for attorneys who navigate valuation issues in litigation and disputes. This program examines how biased or advocacy-driven valuation work shows up in practice and how to identify the pressure points that most often influence conclusions of value.
✅ A clear framework for spotting common forms of valuation “rigging,” including selective normalization, discount-rate manipulation, and cherry-picked market multiples
✅ Practical considerations to use in cross-examination or expert review
✅ Insight into how disciplined, transparent methodologies contrast with advocacy-driven analyses
✅ A sharper understanding of how these issues impact negotiations, settlement positions, and trial outcomes
From Numbers to Value: Basics of Business Valuations
Designed for attorneys and financial advisors working with estate and gift tax or litigation matters, this session offers valuable insights to strengthen your understanding of valuation fundamentals and their impact on critical financial decisions.
✅ Learn the fundamentals of business valuations
✅ Understand key considerations in tax and legal contexts
✅ Gain practical insights from valuation specialists