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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.

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

Farrel Fritz

The Repurchase Option uses a formula-based Repurchase Price based on a market-derived multiple of 8X EBITDA and other adjustments, less a 20% minority interest discount a/k/a discount for lack of control (DLOC) and a 20% discount for lack of marketability (DLOM). In 2014, Daniel approached Adina about purchasing her interest.

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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.

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Valuation for Selling an eCommerce Business

Peak Business Valuation

The Purpose of an eCommerce Business Valuation A business valuation is the process of determining the fair market value of a company. A valuation for selling an eCommerce business gives owners a clear picture of what the business is worth in the current market.

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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.”

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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.

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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.