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Fair Market Value and the Nonexistent Marketability Discount for Controlling Interests

Chris Mercer

This post provides a discussion of several implications of the definition of the standard of value known as fair market value. We focus first on the definition of fair market value. We then look at the implications for the so-called “marketability discount for controlling interests.”

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WIDE VARIANCE IN DISCOUNT VALUATIONS

The Mentor Group

Long-term equity anticipation securities (LEAPs). Instead, they own non-operating assets such as corporate securities, LLC Interests in partnerships, private equity investments, government obligations and real estate. Some of these metrics, but not all inclusive, are the following: Return on assets and equity.

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Valuation Decision Finds LLC “Worthless, Worthless, Worthless”

Farrel Fritz

Second, it is a rare example of a valuation case pitting a veteran appraisal expert on one side against a fact witness with no expert on the other. million, or 59% [of Quattro], and the value of those shares at the time of breach” (citing Emposimato v CICF Acquisition Corp. , Quattro’s Position on Value. Sound lopsided?