Use of Asset-Level Deductions Hinges on Business Strategy
Legal and Court Case Update
6552 Land Subdividers and Developers, Except Cemeteries
discount rate, fair value, income approach, net asset value, weighted average cost of capital (WACC), appraisal, asset approach, discount for lack of marketability (DLOM), dissenting shareholder, minority interest, oil and gas interests, real estate, net cash flow, capital asset pricing model (CAPM), capital gains, discount for lack of control (DLOC), market value, deduction
Utah Resources International, Inc. v. Mark Technologies Corp.
2014 Utah LEXIS 216
December 23, 2014
Jeff Wright (company, fairness opinion), Francis Burns (company, trial); Roger Smith (court-appointed)