Valuation Implications of the Proposed Changes to Section 2704: Good News or Bad News? Maybe Not so Bad.
It is clear that the DOT/IRS are attempting, through Proposed Changes to Section 2704 of the Internal Revenue Code, to eliminate minority interest discounts and marketability discounts (DLOMs), even though those terms are not mentioned at all. To address the valuation side of things, Chris Mercer, founder and CEO of Mercer Capital, wrote a whitepaper outlining his thinking on valuation implications in some detail.
To read the full article and download the whitepaper on Chris Mercer’s blogsite, click: Valuation Implications of the Proposed Changes to Section 2704: Good News or Bad News? Maybe Not so Bad.
This article is republished from Mercer Capital’s Financial Reporting Blog. It is reprinted with permission. To subscribe to the blog, visit: http://mercercapital.com/category/financialreportingblog/.
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