http://www.bvresources.com 2011 IRS DLOM Job Aid Question Title * 1. Have you read the IRS DLOM Job Aid? yes no I will, I just haven't gotten to it yet I won't; I don't believe it's relevant to my practice Question Title * 2. If you answered "yes" to the first question, will you use the IRS DLOM JOb Aid in your future tax engagements? Yes; it's a good reference tool and indicator of IRS analysis of DLOM issues No; the Job Aid doesn't add much to the discussion and/or determination of marketability disocounts Please comment if you'd like: Question Title * 3. If you answered “yes” to Question 2, which of the following broad areas do you believe are the Job Aid's most important contributions to the DLOM debate? (Note, if you believe the DLOM Aid has any particular strengths or weaknesses, please comment in the "other" option, below): Its list of subject company/subject interest document requests Its analysis of DLOM methods, from restricted stock and Pre-IPO studies through the Option Models and Liquistat database Its summary citation and discussion of DLOM precedent in the Tax Court and Federal Circuits Its discussion and distinction between marketability and liquidity Its implied presumption that an IRS valuation analyst/examiner will start with a DLOM of zero Other (please specify) Question Title * 4. In your current standard valuation practice, which of the following of the more common methodologies do you use to quantify the DLOM? (Check all that apply.) Restricted stock studies Pre-IPO studies Discounted cash flow (DCF) model (QMDM, e.g.) Options valuation models Mandelbaum analysis Liquistat (Pluris) database Other (please specify in the comment field below) Question Title * 5. How will the IRS DLOM Job Aid affect your current practice of determining marketability discounts? Exit >>
