Chris Mercer
MARCH 8, 2023
This post provides a discussion of several implications of the definition of the standard of value known as fair market value. We focus first on the definition of fair market value. We then look at the implications for the so-called “marketability discount for controlling interests.”
Cooley M&A
JANUARY 19, 2023
The Excise Tax generally applies to the fair market value of stock repurchased in a taxable year, net of the fair market value of stock issued in the same taxable year, with certain modifications. There is a rebuttable presumption under the Notice, however, that such exception does not apply.
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Chris Mercer
MARCH 7, 2024
The potential market for similar enterprises or assets (e.g., The emerging attractiveness of the entity for equity offering, sale, merger or acquisition. Expected interim dividends or distributions to the interest, which may differ from the expected benefits (cash flows) generated by the entity or asset as a whole.
Appraisal Rights
APRIL 9, 2019
The business valuator must carefully scrutinize the characteristics in the interest being valued to determine stakeholder equity. This includes reviewing business information and assessing equity risk in order to produce a value conclusion addressing those risk factors. Declare/pay shareholder dividends.
The Mentor Group
FEBRUARY 1, 2022
Long-term equity anticipation securities (LEAPs). Marketability - the limited market for trading interests in the entity or asset. Instead, they own non-operating assets such as corporate securities, LLC Interests in partnerships, private equity investments, government obligations and real estate. Control premium studies.
Valutico
DECEMBER 15, 2022
Comparable data is based on market prices of comparable, listed companies (a so called ‘peer group’). This valuation method reflects investor sentiment in sectors and markets. Assumption: Share prices are an accurate reflection of fair market value. discount for lack of liquidity and/or marketability).
Valutico
DECEMBER 15, 2022
Comparable data is based on market prices of comparable, listed companies (a so called ‘peer group’). This valuation method reflects investor sentiment in sectors and markets. Assumption: Share prices are an accurate reflection of fair market value. discount for lack of liquidity and/or marketability).
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