Implied minority discounts in statutory fair value: The doctrine that just won’t die

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By Gilbert E. Matthews, CFA, Sutter Securities, Inc. (San Francisco, Calif., USA)

The points I will be discussing are:

  • Levels of value
  • The ambiguity of the phrase “control premiums”
  • The statistical bias in acquisition premium studies
  • Current views on IMD
  • How to test whether or not IMD exists in a given situation

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