Sonia Desai | David ButlerDetermining Discounts for Lack of Control (DLOCs) and Lack of Marketability (DLOMs) is far from a simplistic process. While all parties might wish analyses centered on mere number crunching, actual proceedings require a careful examination of facts and circumstances — and a significant amount of judgment.

HSSK’s David Butler and Sonia Desai recently discussed best practices and the important role appraisers play during a presentation to the Austin Bar Association Trust & Estate Section. You can view the full presentation here.