Date: Wednesday, May 18, 2016
10:00am-11:40am PT / 1:00pm-2:40pm ET
Format: A BVR Webinar

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Featuring  (click image for bio)

Lance Hall
Stout Risus Ross

About This Program

In estate and gift planning DLOC and DLOM have always been the discount headliners, but there is an entire cast of court approved characters that could play a critical role in your value determination. These discounts include lack of voting rights, veto power, non-homogeneous portfolio, tiered, contingent claims, and personal goodwill. Oh, and have you heard of the ”Mafia” Discount? Join this presentation with Lance Hall for a review of all the discounts you should know, why they are important and when to apply them. Expand your considerations and make your next discount conclusion a masterpiece.


  • Background
  • The “Other” Discounts:
    • The High VIX Discount
    • The Differences and Similarities of the Key Person Risk Discount and the Personal Goodwill Discount
      • The Current Status of the Personal Goodwill Discount in Estate and Gift Tax
    • The Mafia Discount
    • Tiered Discounts
    • The Non-Homogenous Property Discount
    • The Built-In Gain Tax Discount
    • The Corporate Form Discount
    • The Emotional Discount
    • The Confusion Discount
    • The Lack-of-Full-Control Discount
    • The Swing Vote Premium
    • The Influence Premium
    • The Undivided Interest Discount
  • Tactics and Strategies on when to use the “other” discounts and when to fold them into the overall discount.
  • Summary

Learning Objectives

  • Learn about less common discounts and understand the Court’s support for these discounts
  • Recognize when opportunities may arise for the application of these “other” discounts in the course of a valuation
  • Determine situation to use the less common discounts, or when to factor in the less common discounts as part of an overall larger discount

Single Connection Policy

Admission to this event authorizes one computer and phone connection for one location. These connections may be transferred users and/or locations. Multiple concurrent connections for a single admission registration are not allowed.

Multi-User CPE Policy

Admission to this program includes one CPE certificate for one individual. Any additional listeners requesting CPE must pay a processing fee assessed at the completion of the online CE survey for this course.

CPE Processing Fees may be bypassed by entering a valid, unused CPE Authorization Code (for single event purchasers) or by logging into BVR's website (for subscribers to BVR's Training Series).

CPE Information

Prerequisites: Knowledge of Business Valuation
Program Level: Advanced
Preparation Required: None
Delivery Method: Group Internet-Based
Recommended CPE: 2 Credit Hours (Specialized Knowledge & Applications)

Closed Captioning:

BVR now has closed captioning on all 2019 past programs. To try out this enhancement, subscribers can login to the Desktop Learning Center, select a program, and click play video. The captions will start to play automatically, and can be disabled from the player per your preference.

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