mercers-musings-1-uspap-and-the-internal-revenue-service 
Chris Mercer
FEBRUARY 8, 2024
Many years ago, I wrote a column for the Business Valuation Review that the editor, Jay Fishman, FASA , called “Mercer’s Musings.” Upon a bit of research, it is clear that any (real estate) appraiser who performs appraisals of properties for mortgages must comply with USPAP. Let’s address this.
Chris Mercer
MARCH 7, 2024
My current series of blog posts is titled “Mercer’s Musings.” ” In the first three “musings,” I addressed USPAP and the Internal Revenue Service and concluded that the answer to the question of whether to comply with USPAP is “Why not?”
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
Chris Mercer
MARCH 29, 2024
Introduction and Conclusion My musings on the use of restricted stock discounts to estimate marketability discounts (or DLOMs) have led me to the conclusion: Restricted stock studies/discounts cannot be used to estimate DLOMs in any credible, standards-compliant manner. Three of the first four Mercer’s Musings posts address this issue.
Chris Mercer
FEBRUARY 14, 2024
Mercer’s Musings #1 addressed the topic of compliance with USPAP and the Internal Revenue Service. This musing is addressed to all appraisers, regardless of which valuation credential(s) they hold. I’ll try to be brief but effective in this musing. of Integrated Theory 3.
Expert insights. Personalized for you.
52 
Let's personalize your content