uspap-standards-rule-9-4-creates-a-problem-for-business-appraisers 
Chris Mercer
SEPTEMBER 2, 2022
There Is a Problem in Business Appraisal Land. There were significant changes in Standards Rule 9-4 of the Uniform Standards of Professional Appraisal Practice regarding the development of business appraisals between 2005 USPAP and 2006 USPAP.
Chris Mercer
FEBRUARY 14, 2024
Mercer’s Musings #1 addressed the topic of compliance with USPAP and the Internal Revenue Service. This second musing addresses the use of restricted stock studies to support marketability discounts in gift and estate tax appraisals prepared for the Internal Revenue Service (or for anyone, for that matter).
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