entity · derived
Dlom
Derived node: assembled mechanically from the claims carrying dlom. A roster, not an adjudicated definition.
Every claim under this term
- 4033886-023 : Put option based discount models for lack of marketability have been widely used, but they can be inaccurate because real investors do not possess perfect market timing ability.
- 4033886-024 : The Longstaff model's assumptions are inconsistent with reality on two fronts: investors do not have perfect timing, and its assumed volatility of ten to thirty percent is far below the volatility exc
- 4033886-025 : A major shortcoming of the QMDM is that no court in any case has accepted it, although it has been mentioned explicitly in three tax cases decided in 2000, 2001, and 2006.