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DLOM Verification Formula

 DLOM Verification Formula
CPE Credit

Program Type: Recorded Webinar(Audio, PPT)
Program Level: Intermediate
Prerequisites: Previous training or research on subject matter being taught.
Advanced Preparation: None
Delivery Method: Group Internet-Based
CPE Credits: One (1) Hour
Fields of Study: Accounting
Item Number: 15PBV0716
Shipping Weight: 0lbs. 0oz.
Price: $80.00
Program Description

This webinar will teach the attendee to consider whether the control or minority interest required return on investment that hasn't been considered before. It will also focus on realizing each valuation is different because the "owners" are different, and their expected financial requirements are therefore different. Finally, the attendee will learn that based on the required ROI, the calculation will determine the DLOM.

Learning Objectives

After completing this webinar, attendees will be able to:

- Identify the control and/or minority specific ROI
- Articulate how the ROI plays an integral part in the determination of the DLOM
- Recognize the simplicity of the formula is in the details and that it provides a "self-check" of the DLOM calculated

Who Should Attend

Business valuation specialists, educators, CPAs, attorneys, business brokers, M&A advisors


Mr. Ron Rudich is the Senior Director of Business Valuation and Litigation Support Services for Gorfine, Schiller & Gardyn, P.A., a 95 member Baltimore area CPA and business consulting firm. His responsibilities include valuations of closely held and publicly traded companies, machinery and equipment appraisals, strategic business planning, budget and forecasting services, business consulting, business loss computations, depositions, and court testimony. He has written articles and lectures, mentors, and teaches business valuation.

Mr. Rudich has written three white papers; (1) Rudich DLOM Verification Formula, published in IBA’s Business Appraisal Practice, 2013 Third Quarter, (2) Valuing the Difference Between Voting and Non-Voting Shares of Stock, published in Business Valuation Update, November 2010 by Business Valuation Resources, LLC, and (3) Analyzing the IBA Database Transactions Results, published in the Business Appraisal Practice, Winter 2006/2007.

For the Institute of Business Appraisers, he was elected as Chair of the Board of Governors for a two-year term in June 2012 and appointed to the Board for a three-year term in June 2011, appointed as Chair of the Accredited in Business Appraisal Review (ABAR) Appeals Task Force that provides technical guidance and support on ABAR reviews as of January 2011, and is a report reviewer for the Quality Review Committee (QRC) for those seeking a credential certification from 2008 to the present.

Mr. Rudich was selected into the Founders Circle of the of the Alliance of Merger & Acquisition Advisors in January 2013, elected to the Advisory Board in 2004, and received the 2008 Chair of the Year award in January 2009. He was admitted to the Westlaw Round Table Group, Washington, DC expert network as a Round Table Scholar in January 2009 and recognized by SmartCEO as one of the Top CPAs in the Baltimore/Washington, DC area in their September 2008 issue.