Chris Mercer

FEBRUARY 23, 2024

Some readers of this blog will want to disagree and say that the use of restricted stock studies to develop DLOMs is an “accepted” methodology for IRS-related appraisals. The expected distributions and terminal value are calculated on Lines 1 thru 3, repeating the projections of the figure above. We will see.

Marketability 52

Marketability Terminal Value Dividends Discounted Cash Flow 52

Chris Mercer

MARCH 7, 2024

My current series of blog posts is titled “Mercer’s Musings.” The beginning point of the valuation of a partial ownership interest is almost always the value of the underlying business or asset. This is the “base value” that has been addressed in a number of posts on this blog.

Dividends 52

Dividends Appraisal Terminal Value Business Valuation 52

Chris Mercer

MARCH 8, 2023

I have addressed this issue in several books and numerous articles and blog posts since then. The Definition of Fair Market Value Let’s first address the question based on the definition of fair market value, which represents a hypothetical transaction in a subject interest on the valuation date for cash or its equivalent.

Fair Market Value 52

Fair Market Value Marketability Appraisal Business Valuation 52

Chris Mercer

MARCH 29, 2024

.” According to SBVS-1, valuation ratios from comparable public companies can be used, with appropriate adjustments, to apply to earnings or other metrics of a subject company in order to estimate the value of the subject entity. The same analysis is applicable to pre-IPO discounts, which also are not valuation ratios.

Marketability 52

Marketability Appraisal Business Valuation Dividends 52