Appraisal Business Enterprise Dividends Equity 
Chris Mercer
FEBRUARY 8, 2024
This first musing relates to the need (or not) to comply with the Uniform Standards of Professional Appraisal Practice promulgated by The Appraisal Foundation in gift and estate tax appraisals prepared for the Internal Revenue Service. Regarding business appraisers, I cannot find a direct requirement that USPAP be followed.
Chris Mercer
APRIL 7, 2023
However, in most circumstances, transaction costs are not factored into the appraisal of the subject interest since the pricing information of frequently traded comparable securities is not adjusted for these factors.” Appraisers use transaction multiples from transactions in similar companies with the guideline transactions method.
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