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LEAPS:
For a market-based Discount for Lack oMarketability


"...make sure your analysis begins and ends with the market."†
  † Howard Lewis, retired National Program Manager for the IRS's Engineering and Valuation programs, as quoted in "BV Wire", issue #72-3 of September 24, 2008 

LEAPS are the best market-based evidence because...
  • LEAPS are publicly traded - they reflect all market forces including volatility.

  • LEAPS are valuation date specific - i.e. you can match the LEAPS date to the valuation date of your appraisal assignment.

  • LEAPS are industry specific - there are 100's of companies with LEAPS.

  • LEAPS include many of the Mandelbaum factors, by definition.

  • LEAPS often can be used like publicly-traded guideline companies.

What's New?
  • "On Volatility: Oh, Oh...Here We Go Again!" - see Articles.

  • Coming soon: The Complete Book of LEAPS
    The 2010 Study and comparisons to earlier studies. More LEAPS on ETFs. What are LEAPS? How to use LEAPS? A DLOM construct (for an excerpt, see Articles.)

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