Update on Control Premiums, What the Experts Say : A BVR Special Report.

Format:

Book

Author/Creator:

Resources, Business Valuation.

Language:

English

Subjects (All):

Court proceedings.

Business brokerage.

Physical Description:

1 online resource (187 pages)

Other Title:

Update on Control Premiums

Place of Publication:

Portland : Business Valuation Resources, LLC, 2015.

Summary:

This report provides an in-depth analysis of control premiums and discounts for lack of control, issues frequently litigated in business valuation contexts. It includes discussions on the market participant acquisition premium, guidance from the SEC, and insights from court cases related to control premiums. The report is a comprehensive resource compiled by Business Valuation Resources, LLC, featuring qualitative and quantitative commentaries by various experts. It aims to assist business valuation professionals in understanding the intricacies of control premiums, providing data sources, professional guidelines, and case studies. The report addresses the controversies surrounding these concepts, making it a valuable guide for those involved in fair value assessments, litigation, or financial analysis. Generated by AI.

Contents:

Update on Control Premiums: What the Experts Say

Introduction

1. A Current View of Control Premiums and Discounts

2. The Market Participant Acquisition Premium and Why Control Premiums Matter

3. What’s Wrong With Control Premiums?

4. Normalizing Adjustments—Time to Revisit

5. Using Closed-End Funds to Derive Discounts for Lack of Control

6. Current Analysis From the FactSet Mergerstat/BVR Control Premium Study

Court Case Summary Table

Case Digests

Adelphia Recovery Trust v. FPL Group, Inc. (In re Adelphia Corp.)

AmBase Corp. v. United States

Amboy Bancorporation v. The Bank Advisory Group

In re: Appraisal of The Orchard Enterprises, Inc.

Astleford v. Commissioner

Browne v. Browne, Jr.

Estate of Cloutier v. Commissioner

Ehrlich v. Phase Forward, Inc.

In re El Paso Corp. Shareholders Litigation

Estate of Gallagher v. Commissioner

Estate of Giustina v. Commissioner

Halliday v. Halliday

Holman v. Commissioner

IQ Holdings, Inc. v. American Commercial Lines Inc.

Estate of Jelke v. Commissioner

Estate of Koons v. Commissioner

Marcus v. Quattrocchi

Estate of Mitchell v. Commissioner

Estate of Richmond v. Commissioner

Russell v. Russell Generated by AI.

Notes:

Description based on publisher supplied metadata and other sources.

Part of the metadata in this record was created by AI, based on the text of the resource.

ISBN:

9781621501206

1621501205

OCLC:

1257076718