Appraisal Rights

JULY 18, 2019

Like an appraisal in Delaware, when determining the fair market value of a closely held corporation or ownership interest in a corporation for tax purposes, tax courts consider a broad array of factors and methods. In this post, we examine how those concepts can be applied for tax purposes.

Discounted Cash Flow 52

Discounted Cash Flow Fair Market Value Comparable Company Analysis Treasury 52

Value Scope

JANUARY 13, 2021

However, as a former treasury professional with two Fortune 100 energy companies, I can articulate that cash does not lie. Treasury Regulations Section 1.611 – “the fair market value of an oil and gas property is the amount which would induce a willing seller to sell and a willing buyer to purchase.” Basins/Access to Markets.

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Fair Market Value Discounted Cash Flow Treasury Marketability 130

Reynolds Holding

APRIL 19, 2022

Appraisal Rights for Beneficial Owners. The proposed amendments to Section 262 would entitle beneficial owners of stock to exercise appraisal rights directly, rather than requiring them to cause the record holder of their shares to demand appraisal on their behalf.

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Appraisal Dividends Treasury Marketability 56

Musings on Markets

JANUARY 21, 2023

Historical Equity Risk Premium The conventional wisdom, at least as taught in business schools and practiced by appraisers, is that the only practice way to estimate equity risk premiums for the future is to use equity risk premiums earned in the past.

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Equity Risk Premium Start-ups Dividends 96

Value Scope

JANUARY 13, 2021

However, as a former treasury professional with two Fortune 100 energy companies, I can articulate that cash does not lie. Additionally, Section 1.611-2(g) outlines some considerations that a valuation of mineral properties must include for tax-oriented appraisals.

Fair Market Value 100

Fair Market Value Discounted Cash Flow Treasury Marketability 100

Benzinga

JULY 24, 2023

in cash, without interest, and subject to deduction for any required withholding taxes.

Treasury 40

Treasury Finance Appraisal Marketability 40

Benzinga

JULY 20, 2023

Merger Sub's tender offer (the "Offer") to purchase any and all outstanding shares of GreenLight's common stock (other than shares of GreenLight common stock (i) owned by GreenLight as treasury stock (ii) owned by Merger Sub immediately before the effective time of the Merger, (iii) that were irrevocably accepted by Merger Sub in the Offer, (..)

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Treasury Appraisal Marketability 40

Benzinga

MARCH 19, 2024

Promptly following the closing of the Offer, Kinnate will merge with and into a wholly owned subsidiary of XOMA, and all remaining shares not tendered in the Offer, other than shares held in treasury by Kinnate or shares owned by a stockholder who was entitled to and properly demanded appraisal of such shares pursuant to Delaware law, will be converted (..)

Treasury 40

Treasury Appraisal 40

Reynolds Holding

FEBRUARY 15, 2024

Information, if any, on the determination of the board of directors on the de-SPAC transaction, the material factors that impacted such determination and any report, opinion or appraisal on the transaction. Investor redemption rights. Material conflicts of interest. Financing transactions in connection with the de-SPAC.

Finance 45

Finance Appraisal Marketability Treasury 45

Appraisers Blog

AUGUST 11, 2023

It was our understanding the CU system data is held behind a veil of secrecy, that data not available to the general public or the larger appraisal community. Evidence that appraisal waivers is leading to widespread overvaluation? One of the important tasks for human appraisers is to validate data before utilizing.

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Appraisal Treasury Marketability 90

Appraisers Blog

MARCH 26, 2024

Desktop appraisers have their fingers crossed full time that the homes they provided sight unseen values upon do not go into foreclosure, because that’s when a legitimate full service appraiser gets to observe and report on all the details… Check out your local counties default notices list via the treasury departments.

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Appraisal Treasury 83

Musings on Markets

FEBRUARY 18, 2025

In fact, this is the argument that I used in my second data update to explain why comparing the earnings yield to the treasury bond rate is unlikely to yield a complete assessment of whether stocks are under or over valued, since it ignores growth and reinvestment entirely. YouTube Video

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Equity Book Value Marketability Start-ups 52

Equidam

APRIL 22, 2025

10-year Treasury or German Bund), which fluctuate based on central bank policies and inflation expectations. [23] 64] Using truly independent appraisers paid a flat fee solely for the valuation work, irrespective of the deal outcome, is one way to mitigate bias. [64] 23] Risk-Free Rate: Tied to government bond yields (e.g.,

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Discounted Cash Flow Terminal Value Marketability EBITDA 64