Corporate Valuation Articles
We have compiled a library of articles written by the professionals of Mercer Capital. This library contains our most recent articles as well as older pieces for your review and information. If you cannot find the information you seek, please e-mail Barbara Walters Price at priceb@mercercapital.com.
The Six Defining Valuation Elements of a Process Buy-Sell Agreement September 30, 2009
What is the Fair Market Value of Your Promissory Note? August 31, 2009
Business Value During & After a Recession July 22, 2009
Selecting a Business Appraiser April 09, 2009
Court Demands NAV Reduced by 100% of BIG Tax Liability June 30, 2008
Jelke Appellate Decision
Valuing Independent Trust Companies Requires Special Attention February 27, 2008
Buy-Sell Agreements: Two and a Tie-Breaker February 27, 2008
USPAP Sanctions Use of QMDM? February 27, 2008
Recent Cases Highlight Problem Areas in Buy-Sell Agreements August 20, 2007
Often Overlooked Yet Important Items in Process Buy-Sell Agreements May 29, 2007
Buy-Sell Agreements: Two and a Tie-Breaker March 01, 2007
Multiple Appraiser Process Buy-Sell Agreements February 27, 2007
Life Insurance Proceeds in Valuation for Buy-Sell Agreements February 27, 2007
Simplot v. Commissioner - Fair Market Value? February 22, 2007
8 Things You Need to Know About Section 409A February 21, 2007
Watch Out For IRC Section 409A February 21, 2007
Determining Lost Profits Damages February 21, 2007
Your Corporate Buy-Sell Agreement: Ticking Time Bomb or Reasonable Resolution? February 21, 2007
An Overview of Personal Goodwill February 21, 2007
Sprint Nextel and Nextel Partners: What is Fair Market Value? February 21, 2007
Control Adjustments to the Income Statement February 21, 2007
Experience and the Test of Reason February 20, 2007
Fundamental Adjustments To Market Capitalization Rates February 20, 2007
The Integrated Theory of Business Valuation February 20, 2007
Normalizing Adjustments to the Income Statement February 20, 2007
Normalizing Adjustments to the Income Statement February 20, 2007
Peracchio - Additional Thoughts: An Investment Change Significantly Impacts Value February 20, 2007
The Hypothetical Willing Seller: Maybe C Corporations are Worth More Than S Corporations February 20, 2007
Ibbotson Associates Valuation Report Certification Services "Not Approved" February 20, 2007
The QMDM in Non-Tax Situations February 20, 2007
Valuing Phantom Stock February 20, 2007
Application of Control Premiums Under the Fair Value Standard February 20, 2007
Economic Value Added, Economic Profit and Market Value, Part I January 04, 2007
Economic Value Added, Economic Profit and Market Value, Part II January 04, 2007
Shareholder Rights Plans January 04, 2007
"Fair Value" Is Redefined by the Mississippi Legislature January 04, 2007
A Tale of Two Business Plans January 04, 2007
Understanding the Guideline Company Method January 04, 2007
A User's Guide to Understanding the Discounted Future Benefits (Cash Flow) Valuation Methods January 04, 2007
Organizing Principles of Business Valuation: The Grapes of Value January 04, 2007
The "Valuation Professional" vs. the "Industry Expert" January 04, 2007
Assessing the Quality of Earnings January 04, 2007
Valuation and Business Concentrations January 04, 2007
Conducting a Discounted Future Benefits Analysis January 04, 2007
The Top Ten Things Every Attorney Should Know about Business Valuation January 02, 2007
Valuing Fractional Interests in Real Estate January 02, 2007
Converting Distributions From "S" Corporations and Partnerships to a "C" Corporation Dividend Equivalent Basis January 02, 2007
Quantifying Specific Company Risk January 02, 2007
Judicial Opinions Regarding Fractional Interests in Real Estate November 02, 2009
The Six Defining Valuation Elements of a Process Buy-Sell Agreement September 30, 2009
What is the Fair Market Value of Your Promissory Note? August 31, 2009
Business Value During & After a Recession July 22, 2009
Selecting a Business Appraiser April 09, 2009
Court Demands NAV Reduced by 100% of BIG Tax Liability June 30, 2008
Jelke Appellate Decision
Valuing Independent Trust Companies Requires Special Attention February 27, 2008
Buy-Sell Agreements: Two and a Tie-Breaker February 27, 2008
USPAP Sanctions Use of QMDM? February 27, 2008
Recent Cases Highlight Problem Areas in Buy-Sell Agreements August 20, 2007
Often Overlooked Yet Important Items in Process Buy-Sell Agreements May 29, 2007
Buy-Sell Agreements: Two and a Tie-Breaker March 01, 2007
Multiple Appraiser Process Buy-Sell Agreements February 27, 2007
Life Insurance Proceeds in Valuation for Buy-Sell Agreements February 27, 2007
Simplot v. Commissioner - Fair Market Value? February 22, 2007
8 Things You Need to Know About Section 409A February 21, 2007
Watch Out For IRC Section 409A February 21, 2007
Determining Lost Profits Damages February 21, 2007
Your Corporate Buy-Sell Agreement: Ticking Time Bomb or Reasonable Resolution? February 21, 2007
An Overview of Personal Goodwill February 21, 2007
Sprint Nextel and Nextel Partners: What is Fair Market Value? February 21, 2007
Control Adjustments to the Income Statement February 21, 2007
Experience and the Test of Reason February 20, 2007
Fundamental Adjustments To Market Capitalization Rates February 20, 2007
The Integrated Theory of Business Valuation February 20, 2007
Normalizing Adjustments to the Income Statement February 20, 2007
Normalizing Adjustments to the Income Statement February 20, 2007
Peracchio - Additional Thoughts: An Investment Change Significantly Impacts Value February 20, 2007
The Hypothetical Willing Seller: Maybe C Corporations are Worth More Than S Corporations February 20, 2007
Ibbotson Associates Valuation Report Certification Services "Not Approved" February 20, 2007
The QMDM in Non-Tax Situations February 20, 2007
Valuing Phantom Stock February 20, 2007
Application of Control Premiums Under the Fair Value Standard February 20, 2007
Economic Value Added, Economic Profit and Market Value, Part I January 04, 2007
Economic Value Added, Economic Profit and Market Value, Part II January 04, 2007
Shareholder Rights Plans January 04, 2007
"Fair Value" Is Redefined by the Mississippi Legislature January 04, 2007
A Tale of Two Business Plans January 04, 2007
Understanding the Guideline Company Method January 04, 2007
A User's Guide to Understanding the Discounted Future Benefits (Cash Flow) Valuation Methods January 04, 2007
Organizing Principles of Business Valuation: The Grapes of Value January 04, 2007
The "Valuation Professional" vs. the "Industry Expert" January 04, 2007
Assessing the Quality of Earnings January 04, 2007
Valuation and Business Concentrations January 04, 2007
Conducting a Discounted Future Benefits Analysis January 04, 2007
The Top Ten Things Every Attorney Should Know about Business Valuation January 02, 2007
Valuing Fractional Interests in Real Estate January 02, 2007
Converting Distributions From "S" Corporations and Partnerships to a "C" Corporation Dividend Equivalent Basis January 02, 2007
Quantifying Specific Company Risk January 02, 2007