⚖️ Can the discount for lack of marketability (DLOM) apply to a 100% controlling interest?

Yes—when the business isn’t easily sellable or lacks liquidity options.

✅ Low marketability = real economic drag
✅ Controlling stake ≠ liquid investment
✅ DLOM should reflect the actual time and cost to exit the business

We recently published a white paper on DLOM for SBA valuations. Want a copy? Click here.