ThomsonReuters

NOVEMBER 11, 2020

Are you in compliance with requirements? Do you have sufficient cash flow from operations to cover your debt obligations? Are you able to pay dividends or payments on lines of credit from suppliers? discounted cash flows, loss rate, roll rate, or probability of default).

Discounted Cash Flow 52

Discounted Cash Flow Technology Dividends Market Capitalization 52

Chris Mercer

SEPTEMBER 2, 2022

the expectations for dividends or distributions to the illiquid minority interest over the expected holding periods of illiquid minority interests. And yet every appraisal I have seen by other appraisers using only these methods has averred compliance with USPAP. The Quantitative Marketability Discount Model (QMDM) is one of them.

Appraisal 52

Appraisal Intangible Assets Discounted Cash Flow Dividends 52

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 52

Marketability Dividends Appraisal Business Valuation 52