Appraisal Rights
JULY 9, 2018
17, 2010), the Appellate Division dealt with the proper valuation of fair market value rather than appraisal rights in general. The trial court appointed an independent appraiser that provided two different valuations for the facility: one was a going-concern value of $5.54 In Holiday Medical Center, Inc.
The Mentor Group
FEBRUARY 1, 2023
Each of the fixed and IP assets should be appraised at fair market value. Any remaining value over and above these asset values is the residual or goodwill of the enterprise. An asset sale – similar to the above, where the buyer can assign market value to each asset for future depreciation.
The Mentor Group
MARCH 1, 2022
In an asset sale the IRS requires that the purchase price for the assets purchased be allocated to the individual assets at fair market value. 6) section 197 intangibles (7) goodwill and going concern value.
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