In the intricate world of mergers and acquisitions (M&A), valuing a business extends beyond simple financial metrics. Two pivotal elements in this valuation landscape are the Control Premium and the ...

Multi-tiered entities (MTEs) offer businesses a sophisticated organizational structure with multiple layers of ownership and control. But the complex ownership structures and intercompany ...

The lack-of-marketability discount is separate and distinct from the minority discount. Each addresses a fundamentally distinct aspect of owning an equity interest in a closely held corporation. The ...