Remove Compliance Remove Discounted Cash Flow Remove Dividends Remove Equity
article thumbnail

Mercer’s Musings #2: Using Restricted Stock Studies to Support Marketability Discounts

Chris Mercer

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).