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The IRS has officially published the Discount for Lack of Marketability Job Aid for IRS Valuation Professionals online for public access. This Job Aid is meant to provide a background and context for the Discount for Lack of Marketability as such is commonly applied in business valuation analyses and reports. It reviews past and existing practices and attempts to provide insight into the strengths and weaknesses of these practices.
Access the official IRS Job Aid and other FVS practice aids and non-authoritative guidance by clicking here!