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USPAP Standards Rule 9-4 Creates a Problem for Business Appraisers

Chris Mercer

SEPTEMBER 2, 2022

There Is a Problem in Business Appraisal Land. There were significant changes in Standards Rule 9-4 of the Uniform Standards of Professional Appraisal Practice regarding the development of business appraisals between 2005 USPAP and 2006 USPAP. The 2005 version on the left provided potential confusion for appraisers.

Appraisal

Appraisal Intangible Assets Discounted Cash Flow Dividends

Mercer’s Musings #2: Using Restricted Stock Studies to Support Marketability Discounts

Chris Mercer

FEBRUARY 14, 2024

Mercer’s Musings #1 addressed the topic of compliance with USPAP and the Internal Revenue Service. This second musing addresses the use of restricted stock studies to support marketability discounts in gift and estate tax appraisals prepared for the Internal Revenue Service (or for anyone, for that matter).

Marketability

Marketability Dividends Appraisal Business Valuation

Business Valuation Zone

USPAP Standards Rule 9-4 Creates a Problem for Business Appraisers

Mercer’s Musings #2: Using Restricted Stock Studies to Support Marketability Discounts

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