Fair Market Value and the Nonexistent Marketability Discount for Controlling Interests
Chris Mercer
MARCH 8, 2023
Fair Market Value Defined Fair market value occurs at the intersection of hypothetical negotiations between hypothetical willing, knowledgeable and able buyers and sellers. Therefore, in every fair market value determination prepared by business appraisers, it is critical that both buyers and sellers are present for the negotiation.
Let's personalize your content