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How and When to Implement a Discount for Lack of Control in Your Valuation




 How and When to Implement a Discount for Lack of Control in Your Valuation
CPE Credit

Program Type: Recorded Webinar (Audio, PPT)
Program Level: Overview
Prerequisites: None
Advanced Preparation: None
Delivery Method: Group Internet-Based
CPE Credits: Two (2) Hours
Fields of Study: Accounting
Item Number: 15PBVNOLA26J
Shipping Weight: 0lbs. 0oz.
Price: $110.00
Program Description

How does a discount for lack of control (DLOC) fit into your current valuations? This webinar will analyze sources in deriving a DLOC, specifically how they have been accepted by the courts, and how best to develop and defend your DLOC.

Learning Objectives

After completing this webinar, attendees will be able to:

- Determine how discounts for lack of control are derived
- Decide whether DLOC’s are a true economic reality
- Interpret and use Mergerstat Data
- Identify the effect of normalizing vs. control adjustments on your DLOC
- Determine if the level of your DLOC fluctuates with specific purpose of your valuation

Who Should Attend

CPAs, attorneys, valuation practitioners

Presenter(s)

Marc Bello, CPA, ABV, CVA, MAFF, MST
Mr. Marc Bello is a nationally recognized expert in business valuation and forensic accounting. He has appeared as an expert witness in the United States Tax Court as well as Massachusetts superior and probate courts. Attorneys seek Mr. Bello’s expertise in the area of litigation support, business valuation, forensic accounting, lost profits, business interruption, economic damages, and taxation.

Mr. Bello has been a partner at Edelstein & Company, LLP, since 2002 and is the leader of the business valuation and forensic accounting team. Prior to joining Edelstein, his experience includes working at an international pharmaceutical global enterprise based in Boston, in addition to handling tax engagements for public and private companies and other accounting firms.

He regularly provides business valuations in the context of marital dissolution, shareholder and partner disputes, financial reporting, gift and estate planning, business planning, and decision-making. Divorce situations often present an array of sensitive financial matters. Mr. Bello has extensive experience with complex compensation issues in divorce, such as stock options, restricted stock, phantom stock plans, double dip factors, and determining annual income. His forensic accounting experience includes finding and identifying hidden income and assets that can be pivotal to divorce resolutions.

Mr. Bello has authored numerous articles related to divorce, forensic accounting, and family business operations. He is a frequent lecturer on issues of business valuation and forensic accounting at conferences around the country. A regular instructor for the National Association of Certified Valuators and Analysts™ (NACVA®), Mr. Bello has been the lead instructor for the Current Updates in Valuation Workshop since 2007. He is currently an instructor as well for theIntermediate Business Valuation Training Center.

He is the past chair of NACVA’s Executive Advisory Board, Valuation Credentialing Board, and Educational Quality Assurance Board. He currently sits on the Family Law Advisory Committee for Massachusetts Continuing Legal Education and is the treasurer of Camp Bauercrest in Amesbury, Massachusetts.