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mercers-musings-3-marketability-discounts-re-two-hypothetical-minority-interests

Mercer’s Musings #4: Factors to Consider in Valuing Partial Ownership Interests

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?”

Dividends

Dividends Appraisal Terminal Value Marketability

Mercer’s Musings #5: Pre-IPO Studies/Discounts and Marketability Discounts

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. What is a Pre-IPO Discount?

Marketability

Marketability Appraisal Business Valuation Dividends

Mercer’s Musings #4: Factors to Consider in Valuing Partial Ownership Interests

Mercer’s Musings #5: Pre-IPO Studies/Discounts and Marketability Discounts

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