No Marketability Discounts or Discounts for Illiquidity for Controlling Interests of Companies
Chris Mercer
APRIL 7, 2023
All marketing, due diligence and documentation has occurred before or on the valuation date and a hypothetical transaction occurs on the valuation date. “The price achievable in a private sale of the entire closely held business enterprise.” And see both of the levels of value charts in Pratt’s Sixth Edition (at p.
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