These types of valuations became increasingly formalized in the early 1990s, particularly with the IRS requiring more transparency and defensible data in valuation reports. Today, firms use specialized methods and documentation standards to support values used in tax filings
One of the key insights firms are beginning to recognize is that valuations must be based on objective, repeatable frameworks. There’s no universal floor or ceiling — instead, market dynamics constantly shift, and firms must adapt their valuation strategies accordingly. Across the industry, many are
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