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FVC2149

Marketability Discounts - Current Trends and Techniques

Date
November 10, 2021
$49
Standard Price
This product is also available as part of the following products:
Thumbnail for 2021 AICPA & CIMA Forensic & Valuation Services Conference
This includes sessions from the conference: 2021 AICPA & CIMA Forensic & Valuation Services Conference

This session will examine the current state of affairs in the world of marketability discounts.  We will survey the most commonly used techniques, trends in recent court decisions, and analyze the characteristics of a subject interest that influence the magnitude of the marketability discount.

Learning Objectives

  • Compare common techniques for estimating marketability discounts.
  • Examine recent court decisions that discuss the discount for lack of marketability.
  • Assess the characteristics that influence the magnitude of the marketability discount for business ownership interests.
  • Evaluate the interaction of the S election and marketability discounts.

Speakers

Speaker Image for Travis Harms
Travis W. Harms, CFA, CPA, ABV
Senior Vice President, Mercer Capital
Speaker Image for Chris Mercer
Chris Mercer, FASA, CFA, ABAR
Chair, Mercer Capital

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