Remove Business Enterprise Remove Dividends Remove Marketability
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No Marketability Discounts or Discounts for Illiquidity for Controlling Interests of Companies

Chris Mercer

My most recent post, titled Fair Market Value and the Nonexistent Marketability Discount , generated quite a discussion when posted on LinkedIn. The post provided a solid rationale that there is no such thing as a marketability discount for controlling interests of companies. ” (p.

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Mercer’s Musings #1: USPAP and the Internal Revenue Service

Chris Mercer

For example, USPAP’s Standards Rule 9-4(d) states: (d) An appraiser must, when necessary for credible assignment results, analyze the effect on value, if any, of the extent to which the interest appraised contains elements of ownership control and is marketable and/or liquid. This is not a criticism of either set of standards.

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USPAP Standards Rule 9-4 Creates a Problem for Business Appraisers

Chris Mercer

louis video when looking for a video marketing company. The factor is not “sales of capital stock or other ownership interest in similar business enterprises.” ” The other business interest could be privately owned or publicly traded based on this guidance. And that’s a problem.

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Understanding S-Corps, C-Corps, and LLCs: Navigating the Alphabet

Equilest

C-Corporations (C-Corps) C-Corporations are incorporated businesses that are taxed on their profits after which the shareholders are taxed on the profits they receive in form of dividends. Conclusion Selecting the proper business structure is very important in the functioning of a business enterprise.