Business Valuation for Business Owners March/April Newsletter

Valuation & Litigation Briefing March/April 2023

In this issue of Valuation & Litigation Briefing, we include information about a family business and a dispute which resulted in an inappropriate discount for lack of marketability (DLOM); the importance of considering tax issues when executing a divorce or settlement agreement; alternative methods of assessing damages that experts use for companies without an established track record; and proposed amendments to the Federal Rules of Evidence (FRE) to take effect in late 2023.


  • DLOM dilemma: Defendants’ bad-faith behavior precluded marketability discount
  • Redleaf v. Commissioner: Cash payments are property settlement, not deductible alimony
  • How to estimate lost profits for a start-up business
  • Proposed FRE amendments may affect your expert witnesses

As always, if you have questions or currently in need of valuation services, please reach out to John F. Maloney, CPA, CFF, CVA, ABAR at 215.675.8364.

To read the March/April 2023 Valuation & Litigation Briefing, please click here.

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