 Business Valuation Discounts and Premiums
ISBN: 978-0-471-39448-8
Hardcover
432 pages
October 2001
US $125.00
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List of Exhibits.
Foreword.
Preface.
Acknowledgments.
1. Overview of Business Valuation Discounts and Premiums and the Bases to Which They Are Applied.
2. Minority Discounts and Control Premiums.
3. Empirical Data Regarding Minority Discounts and Control Premiums.
4. Minority Discounts and Control Premiums in the Courts.
5. Discounts for Lack of Marketability for Minority Interests: Concept and Evidence.
6. Synopsis of Restricted Stock Studies.
7. John Emory Pre-Initial Public Offering Discount for Lack of Marketability Studies-Complete Underlying Data.
8. Factors Affecting Discounts for Lack of Marketability for Minority Interests.
9. Discounts for Lack of Marketability for Controlling Interests.
10. Quantitative Marketability Discount Model.
11. Marketability Discounts in the Courts.
12. Voting versus Nonvoting Stock.
13. Key Person Discounts.
14. Discounts for Trapped-In Capital Gains Taxes.
15. Blockage Discounts.
16. Nonhomogeneous Assets ("Portfolio") Discounts.
17. Discounts for Environmental, Litigation, and Other Contingent Liabilities.
18. Discount Adjustments for Limited Partnership Interests and Other Asset Management Entities.
19. Premium and Discount Issues in Undivided Interest Valuations.
20. Common Errors in Applying Discounts and Premiums.
Appendix A: Bibliography.
Appendix B: Data Resources.
Appendix C: Table of Cases.
Appendix D: How Much Can Marketability Affect Security Values?
Appendix E: Internal Revenue Service Revenue Ruling 77-287.
Appendix F: Securities and Exchange Commission Rules 144 and 144A.
CPE Self-Study Examination.
Index.
Foreword.
Preface.
Acknowledgments.
1. Overview of Business Valuation Discounts and Premiums and the Bases to Which They Are Applied.
2. Minority Discounts and Control Premiums.
3. Empirical Data Regarding Minority Discounts and Control Premiums.
4. Minority Discounts and Control Premiums in the Courts.
5. Discounts for Lack of Marketability for Minority Interests: Concept and Evidence.
6. Synopsis of Restricted Stock Studies.
7. John Emory Pre-Initial Public Offering Discount for Lack of Marketability Studies-Complete Underlying Data.
8. Factors Affecting Discounts for Lack of Marketability for Minority Interests.
9. Discounts for Lack of Marketability for Controlling Interests.
10. Quantitative Marketability Discount Model.
11. Marketability Discounts in the Courts.
12. Voting versus Nonvoting Stock.
13. Key Person Discounts.
14. Discounts for Trapped-In Capital Gains Taxes.
15. Blockage Discounts.
16. Nonhomogeneous Assets ("Portfolio") Discounts.
17. Discounts for Environmental, Litigation, and Other Contingent Liabilities.
18. Discount Adjustments for Limited Partnership Interests and Other Asset Management Entities.
19. Premium and Discount Issues in Undivided Interest Valuations.
20. Common Errors in Applying Discounts and Premiums.
Appendix A: Bibliography.
Appendix B: Data Resources.
Appendix C: Table of Cases.
Appendix D: How Much Can Marketability Affect Security Values?
Appendix E: Internal Revenue Service Revenue Ruling 77-287.
Appendix F: Securities and Exchange Commission Rules 144 and 144A.
CPE Self-Study Examination.
Index.
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