Determining 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. For more information, or to request a copy of the full presentation, please email This email address is being protected from spambots. You need JavaScript enabled to view it. or This email address is being protected from spambots. You need JavaScript enabled to view it..