article thumbnail

Determining Fair Market Value Part I

ISA

5/13/2025 12:00:00 AM Determining fair market value (FMV) can be a complex process, as it is highly dependent on the specific facts and circumstances surrounding each appraisal assignment. IRS Publication 561, Determining the Value of Donated Property , is the best starting point for guidance on determining fair market value.

article thumbnail

LLC Forced Buy-Out Pits Fair Value Against Fair Market Value Against Power to Amend Operating Agreement

Farrel Fritz

In response, Adina sought valuation-related information and documentation and, feeling unsatisfied with what was provided, filed a lawsuit seeking books and records and asserting claims against Care One affiliates. The removed members hired their own valuation expert who determined the FV of their interests at approximately $18.3

Insiders

Sign Up for our Newsletter

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Trending Sources

article thumbnail

Part II: Understanding and Determining Fair Market Value in Canadian Appraisals

ISA

5/22/2025 12:00:00 AM Fair market value (FMV) is foundational in Canadian personal property appraisals prepared for charitable donations, estate administration, and cultural property certification applications. This means a consistently achieved market price, not an unusually high one-off sale.

article thumbnail

Fair Market Value and the Nonexistent Marketability Discount for Controlling Interests

Chris Mercer

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.”

article thumbnail

The Litigation Valuation Process

Peak Business Valuation

Understanding the fair market value of your business can help you prepare for the effects of litigation. A litigation business valuation from Peak can help you understand the fair market value , the risks, and the value drivers associated with your business.

article thumbnail

Used Equipment Valuation: What Business Owners Need To Know

Peak Business Valuation

A valuation for used equipment also assesses the equipment’s fair market value. Fair market value is the price the equipment would sell for on the open market. Fair Market Value of Used Equipment If you plan to sell your equipment, you must know its fair market value.

article thumbnail

How to Get a BSPCE Valuation for Your Startup’s Employee Share Plan

Equidam

We’ll also cover the legal requirements (fair market value, documentation, audit readiness) and show why an accurate, compliant valuation is crucial to maintain the tax benefits. They may pay a small exercise price in the future to buy the shares (often set at the current fair market value).