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).
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