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. ” (emphasis in original) (pp.

Marketability 52

Marketability Fair Market Value Appraisal EBITDA 52

Equilest

AUGUST 18, 2024

It provides guidelines on how to determine the fair market value of a closely held business for estate and gift tax purposes. These factors collectively help establish a fair market value that reflects what a willing buyer and a willing seller would agree upon in an arm’s-length transaction.

Appraisal 40

Appraisal Fair Market Value Business Valuation Intangible Assets 40

Chris Mercer

FEBRUARY 23, 2024

The interest in Company A has a high dividend yield and slow expected growth (Lines 9 to 13). The interest in Company B has a much lower dividend yield and much higher expected growth. Note that the combined dividend yield (3%) and expected growth (9%) total 12%, or less than the discount rate for Company B of 13%.

Marketability 52

Marketability Terminal Value Dividends Discounted Cash Flow 52

Reynolds Holding

SEPTEMBER 29, 2024

Similarly, if a 10% US shareholder sells stock in a CFC, gain that would be treated as a dividend under Section 1248 of the Code may benefit from the 100% dividends received deduction. Comment: Treasury recognized the proposed sharing percentage method may produce imprecise results under certain circumstances (e.g., trade or business.

Treasury 45

Treasury Dividends Start-ups Fair Market Value 45

The Mentor Group

FEBRUARY 1, 2022

The value of a partial interest is the net value discounted to reflect the effects of some or all of the following: Minority – discount for lack of control (aka DLOC); minority owner cannot effect compensation; strategic and operational business decisions; dividend and distribution policy; and divestiture alternatives.

Dividends 40

Dividends Fair Market Value Equity Book Value 40

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).

Precedent Transaction Analysis 52

Precedent Transaction Analysis Comparable Company Analysis EBITDA Enterprise Value 52

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).

Precedent Transaction Analysis 52

Precedent Transaction Analysis Comparable Company Analysis EBITDA Enterprise Value 52

Valutico

SEPTEMBER 22, 2023

The income-based approach determines a company’s value by assessing its anticipated future income-generating potential, employing methodologies such as Discounted Cash Flow (DCF) Analysis, Capitalization of Earnings, the Income Multiplier Method, Dividend Discount Model (DDM), and Earnings-Based Valuation.

Discounted Cash Flow 52

Discounted Cash Flow Intangible Assets Book Value Asset-based Approach 52

Benzinga

APRIL 12, 2023

GoLogiq interim CEO, Brent Suen stated: "We very much appreciate the participation and support of all of our shareholders as we've worked diligently to add shareholder value over the past year.

Fair Market Value 40

Fair Market Value Marketability Dividends 40

Reynolds Holding

MAY 20, 2024

Historically, this has been accomplished via a call option on direct investments and vested incentive equity awards (in “good leaver” situations) at fair market value at the time of departure, ceasing participation in future appreciation, and payable with either cash and/or a note.

Equity 45

Equity Fair Market Value Dividends Marketability 45

ThomsonReuters

JULY 7, 2022

Gains from the sale of an investment held for more than one year (as well as dividends on certain stocks) are generally taxed at preferential capital gains rates. Dividends from any gifted stock also may qualify for the lower rate. Basis in virtual currency is the Fair Market Value (FMV) of the currency on the date it is received.

Start-ups 98

Start-ups Dividends Fair Market Value Equity 98

Class VI Partner

JULY 28, 2021

Adjusted Net Book Value Adjusted Net Book Value is the Book Value of a business that has been adjusted to reflect the current market value of the assets and liabilities of a company. In this case, an adjustment to the value of these assets is required to determine Adjusted Net Book Value.

Book Value 52

Book Value Equity Enterprise Value Fair Market Value 52

Equidam

APRIL 15, 2025

The employee only becomes a shareholder when they exercise the option (often at an exit or liquidity event), and until then they dont have voting or dividend rights. Valuation and HMRC Clearance: Before granting options, especially EMI options, you need to determine the fair market value (FMV) of your companys shares.

Equity 59

Equity Start-ups Marketability Compliance 59