BV553 Two New Ways to Calculate and Defend Your DLOM

Class Date/Time

Tuesday, June 3, 2025
2:00pm-4:00pm Eastern Standard Time

Registration Includes

• Access to virtual webinar via zoom will be accessible via education dashboard (login required)
• Electronic webinar handout(s)*

*Any webinar handouts will be made available to registrants the morning of the live event and made accessible via your education dashboard (login required). Once handouts have been posted for download, the class is no longer refundable. 

Continuing Education (CE) Credit

This webinar will award 2.4 CE/CPE hour(s) for the live event. 

If you are a designated member of ASA, CE credit will automatically be entered into your record after you participate in the live webinar and complete any required post-webinar components within the Course Wrap-up section.  

NASBA and Continuing Professional Education (CPE) Credit

Policies: ASA's Refund and Cancellation Policy and ASA's Complaint Resolution Policy. ASA is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website www.learningmarket.org

CPE Credit: Up to (2.4) CPE credits
Program Level: Advanced
NASBA Knowledge Type: Specialized Knowledge
Delivery Method: Group Internet Based
Prerequisites: None
Advanced Preparation: None 

Webinar Description

This webinar will introduce attendees to two new methods for calculating DLOM. The first method involves an updated approach to using stock options, specifically LEAP puts and calls. The second method presents a fresh perspective on DLOM, based on a study of Special Stock Dividends. We will provide a comprehensive background on both methods, supported by historical data, and demonstrate how these techniques can enhance the accuracy and quality of valuators' reports. 

Instructional Methods

Methods include lecture, visual PPT presentation and polling questions. 

Course Audience

Business valuation professionals who use Discounts for Lack of Marketability in their valuation reports and are looking to expand their knowledge and quality of their reports.

Learning Level 

Advanced

Upon completion of this course, students will be able to:

• Demonstrate 2 new ways to calculate a DLOM;  
• Provide a direct link between liquidity, illiquidity and marketability;   
• Review why both puts and calls are better for LEAP discounts than just puts; and   
• Explain how a LEAP stock option discount can be analogous to a discount rate build up calculation.

eMaterials

All course materials included with you registration are PDF Download Only items made available to students prior to the start of the class and are not for resale or distribution. All downloadable materials are accessible via your education dashboard (login required). Once eMaterials have been posted for download, the class is no longer refundable.

Accessing eMaterials

eMaterials are provided electronically in PDF format and posted to the class the morning of the live event and listed within the education dashboard for all registrants to securely access prior to the start of the webinar. When opting to print downloadable materials, it is recommended that settings be adjusted to print in black and white (or grayscale) and consider printing double-sided on recycled paper.

Certificate of Completion

A certificate of completion will be available to view and/or download immediately via your education dashboard once all required components are completed.