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Remove Business Enterprise Remove Dividends Remove Equity Remove Marketability
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Mercer’s Musings #1: USPAP and the Internal Revenue Service

Chris Mercer

FEBRUARY 8, 2024

For example, USPAP’s Standards Rule 9-4(d) states: (d) An appraiser must, when necessary for credible assignment results, analyze the effect on value, if any, of the extent to which the interest appraised contains elements of ownership control and is marketable and/or liquid. This is not a criticism of either set of standards.

Appraisal 52
Appraisal Business Valuation Business Enterprise Dividends 52
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No Marketability Discounts or Discounts for Illiquidity for Controlling Interests of Companies

Chris Mercer

APRIL 7, 2023

My most recent post, titled Fair Market Value and the Nonexistent Marketability Discount , generated quite a discussion when posted on LinkedIn. The post provided a solid rationale that there is no such thing as a marketability discount for controlling interests of companies. ” (p.

Marketability 52
Marketability Fair Market Value Appraisal EBITDA 52
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