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Mercer Capital › Insights › Whitepapers › Valuation Discounts and Premiums in ESOP Valuation

Valuation Discounts and Premiums in ESOP Valuation

PDF⬇ Download Mercer Capital - ESOP Trustee Practice Aid - Valuation Discounts

Debate over discounts and premiums in business valuation persists. Nowhere is this truer than with the marketability discount (or DLOM). Within the ESOP community, much of the confusion over DLOMs is mitigated due to the presence of put options. However, a legacy of concern over control premiums has now become an acute issue.


About the Author

Timothy R. Lee

Timothy R. Lee is the firm’s Managing Director of Corporate Valuation services and is a member of the firm’s board of directors. Tim provides valuation and corporate advisory services for purposes including mergers and acquisitions, employee ...

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Key Contacts

Photo

Timothy R. Lee, ASA

(901) 322-9740

leet@mercercapital.com
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Nicholas J. Heinz, ASA

(901) 322-9788

heinzn@mercercapital.com

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