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Mercer’s Musings #1: USPAP and the Internal Revenue Service

Chris Mercer

Many years ago, I wrote a column for the Business Valuation Review that the editor, Jay Fishman, FASA , called “Mercer’s Musings.” Equity interests in a business enterprise are not necessarily worth the pro rata share of the business enterprise interest value as a whole.

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Judicially Expelled Member Pays Heavy Price For Abandoning LLC

Farrel Fritz

a three-judge panel of the New Jersey Appellate Division handed down an opinion with important lessons for business owners and practitioners in states that have adopted the Revised Uniform LLC Act, such as New Jersey, as well as in states that haven’t, such as New York. Last month, in Flor v Greenberg Farrow Architectural Inc. ,

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Appraiser Newsroom - Untitled Article

Appraiser Newsroom

He specializes in the valuations of business enterprises and their intangible assets. Mr. Fishman has co-authored several books, including the Guide to Business Valuations , Standards of Value , A Consensus View Q&A Guide to Financial Valuation and The Business Valuation Bench Book.