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Appraiser Newsroom - Untitled Article

Appraiser Newsroom

Best Practices for Preparing and Documenting Legal Entity and Other Tax-Related Valuations To ensure the integrity and defensibility of legal entity valuations, multinational corporations should adhere to best practices in preparation and documentation. Looking for a deeper dive into this specialty? Tax Valuation Services.

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

Chris Mercer

Equity interests in a business enterprise are not necessarily worth the pro rata share of the business enterprise interest value as a whole. Also, the value of the business enterprise is not necessarily a direct mathematical extension of the value of the fractional interests.

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How To Increase The Value Of A Startup?

Startup Valuation Blog

“A business model articulates the logic and provides data and other evidence that demonstrates how a business creates and delivers value to customers. It also outlines the architecture of revenues, costs, and profits associated with the business enterprise delivering that value.” (J. Completely Documented.

Start-ups 100
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Understanding S-Corps, C-Corps, and LLCs: Navigating the Alphabet

Equilest

Operational Complexity: It means they require more formalities and there is likely to be more documentation than in LLCs. 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.

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Judicially Expelled Member Pays Heavy Price For Abandoning LLC

Farrel Fritz

The letter generally tracked the first letter but with certain important revisions: The to-be-formed LLC would be designated as a Woman-Owned Business Enterprise (WBE). The guarantee of $175,000 annual salary was termed as a “guaranteed and unconditional and irrevocable obligation of GF to pay you.”

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Principles of Fiduciary Deference: The Business Judgment Rule and Exculpatory Clauses

Farrel Fritz

In New York, a shareholder’s right to bring a derivative action against directors for breach of duty is expressly subject ‘to any provision of the certificate of incorporation’ authorized by Business Corporation Law § 402 (b) ( Business Corporation Law § 720 [a] [1] ). Comments on Max.

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No Marketability Discounts or Discounts for Illiquidity for Controlling Interests of Companies

Chris Mercer

All marketing, due diligence and documentation has occurred before or on the valuation date and a hypothetical transaction occurs on the valuation date. “The price achievable in a private sale of the entire closely held business enterprise.” And see both of the levels of value charts in Pratt’s Sixth Edition (at p.