
	Where results make sense

Topic: Fair market value

In the News (Thu 16 Feb 12)

EXECUTIVE POWER

Iran

ANALYSIS

Pakistan

Family compact

	FEMA: 9525.12 Disposition of Equipment, Supplies and Salvaged Materials
		The current fair market value should be determined at the time the equipment and supplies are no longer needed for disaster operations by the Grantee or subgrantee regardless of when actual disposition takes place.
		A non-State Grantee disposing of equipment purchased for managing the PA Program with a current fair market value in excess of $5,000 per unit as described in 44 CFR 13.32(e)(2) is required to compensate FEMA its share of the current fair market value.
		Fair market value will be determined by FEMA and may be based on Grantee or subgrantee research and recommendation.
	www.fema.gov /government/grant/pa/9525_12.shtm (1226 words)

	Fair market value - Wikipedia, the free encyclopedia
		It is a common way of evaluating the value of property when assessing damages to be awarded for the loss of or damage to the property, generally in a claim under tort or a contract of insurance.
		Fair market value is generally proved by expert evidence, although for commonly traded goods (such as new retail goods or securities) a court can take judicial notice of the price.
		Often, the fair market value is based on a date prior to the hearing that would establish damages, such as the date the property was destroyed, or the date of a separation when assessing the value of matrimonial property that is sold at a later date.
	en.wikipedia.org /wiki/Fair_market_value (824 words)

	Fair Market Value
		Fair Market Value is by far the most often used and most relevant standard for the valuation of closely-held business in divorce.
		I.R.S. Revenue Ruling 59-60 provides that Fair Market Value is the price that would be demanded and paid in a sale involving a willing buyer under no compulsion to buy and a willing seller under no compulsion to sell, assuming both buyer and seller have reasonable knowledge of the relevant facts about the asset.
		This includes the income from the enterprise, the eventual value of the enterprise when it is eventually sold, and the noncash benefits of ownership (perks, etc.).
	www.divorceinfo.com /fambusfairmarketvalue.htm (506 words)

	Determining fair market rental value
		The fair market rental value will generally be based on "comparable leases of comparable space." What constitutes a "comparable lease" and "comparable space" will be determined by the factors listed in the lease provision.
		Among the landlord costs, which the tenant will want to use to reduce the fair market rent calculation, are brokerage fees, free rent, legal fees, tenant improvement allowance, limitations on common area maintenance charge increases and "other economic concessions." The outcome of these issues will depend on the relative bargaining power of the parties.
		Each of these issues should be considered in drafting a fair market rent provision in order that the rent arrived at will be a reasonable approximation of the fair market rent, and will be arrived at in a fair, expeditious manner.
	retailtrafficmag.com /mag/retail_determining_fair_market/index.html (788 words)

	Fair Market Value vs. The Real World (Site not responding. Last check: 2007-10-26)
		Fair market value is the legal standard of value for Employee Stock Ownership Plans ("ESOP") valuation requirements, as well as for many other legally mandated valuation issues.
		However, it is almost impossible to cite the definition of fair market value without also noting the eight factors enumerated in RR 59-60 for consideration in a fair market value determination.
		If fair market value is a cash-equivalent price, and if the stock-for-stock value indications exceed the price that could be obtained if an entity were sold in a cash deal, business appraisers attempting to determine the fair market value price should probably take this factor into account.
	www.mercercapital.com /Publications/ArticleLibrary/FairMarketValue.htm (3109 words)

	Correct fair market value calculation needed to avoid regulatory challenges Healthcare Financial Management - Find ... (Site not responding. Last check: 2007-10-26)
		Fair market value is the price at which the practice would change hands between a willing buyer and a willing seller, neither being compelled to buy or sell and both having reasonable knowledge of relevant facts.
		The strategic value of a practice is the value to a specific buyer based upon predicted business advantages the acquisition would provide the buyer beyond the fair market value of the practice itself.
		Fair market value considers the highest and best use of the property as of the valuation date, based on reasonable assumptions as to the actions of the "any willing buyer" after the acquisition.
	www.findarticles.com /p/articles/mi_m3257/is_n9_v51/ai_20076548 (840 words)

	Fair Market Value - AskTheBrain.com
		The fair market value is based on the closing price on the day the securities are transferred and the donor will receive a tax receipt for this value.
		Fair Market Value of "FMV" allows you to use the equipment for the term of the lease and then either return or purchase the equipment or extend the lease.
		Fair Market Value allows you and your leasing company to negotiate what the value of the equipment is at the end of the lease.
	www.askthebrain.com /fair_market_value-.html (372 words)

	DIVORCE HQ - Fair Market Value (Site not responding. Last check: 2007-10-26)
		The concept of fair market value is, therefore, a concept of price range, with the fair market value falling somewhere within a range of prices.
		The fair market value standard requires that the value be determined, considering the hypothetical willing and able seller and the hypothetical willing and able buyer, when neither are under a compulsion to act and when both have reasonable knowledge of the facts
		Fair market value is based largely on what is there now, as opposed to what might be there sometime after a lot of changes are made to the business.
	www.divorcehq.com /articles/fairmarketvalue.html (1400 words)

	Fair Market Value
		Fair market value is the price that property would sell for on the open market.
		For example, if you give clothing to a qualified organization, the FMV would be the actual price that typical buyers pay for clothing of the same age, condition, style, and use.
		Or it may be an antique, the value of which could not be determined by using any formula.
	www.madisonafp.com /fmv.htm (287 words)

	Determining Fair Market Value (Site not responding. Last check: 2007-10-26)
		The rationale for revaluation is to always maintain property at fair market or fair cash value to ensure equity for all classes of property.
		The Assessors are required to assess all property at its "full and fair cash value," a term which could also be described as "market value" or "fair market value".
		For this reason, one individual sale is not used to determine "market value." In reviewing and researching at least 18 months of sales, the Assessor is able to estimate the approximate price a willing buyer might pay for a property on January 1.
	www.town.grafton.ma.us /Public_Documents/GraftonMA_Assessor/value (370 words)

	What is Fair Market Value?
		Finding the market value of your property is simply a matter of discovering the price most people would pay for it in the shape it's in today.
		It's not quite that simple, however, because he has to find what this value would be for every piece of property in the County, no matter how big or how small, on the appraisal date, which is January 1 of each year.
		In fact, he has to find the values for over 140,000 individual parcels of land and the buildings on them, many acres of citrus land, thousands of acres of pasture and farm land and 28,000 personal property accounts.
	www.lakecopropappr.com /fair_mkt_value.asp (143 words)

	[No title]
		When valuing a business interest as part of a buy-sell agreement, purchase at fair market value requires that the value of the entity's goodwill be included and that the entity's recorded assets be restated to fair market value.
		Purchase at book value deprives the seller of his share of the entity's goodwill and the appreciation in the value of the entity's recorded assets.
		For this reason, when purchase at fair market value is desired, it is wise to provide in the buy-sell agreement that the parties may agree on "fair market value" informally, and that an appraisal is to be used only in the absence of an informal agreement among the parties as to the fair market value.
	www.toolkit.cch.com /text/P12_6966.asp (197 words)

	Approaches To Value
		The value of a property in the market is set by the availability of substitute properties of similar utility and desirability.
		Value is sustained when the relationships between land and the improvements on land, and between property and its environment are in balance.
		The cost approach is made up of two elements, the land value, and the value of the improvements to the land minus their depreciation.
	www.pennsylvaniaappraisers.com /approach.html (634 words)

	IRS Warns of Questionable Deductions for Donated Vehicles
		By doing so, these charities have claimed that the sales trigger an exception to the general rule that the deduction allowed to the donor is limited to the proceeds from the charity’s sale.
		In such cases, the donor may claim a deduction of more than $500 only to the extent that the gross proceeds from the sale exceed that amount and the donor substantiates the contribution with an acknowledgment from the charity that indicates the gross proceeds from the sale (Box 4c on IRS Form 1098-C).
		The rules for determining the amount that a donor may deduct for a charitable contribution of a qualified vehicle, including an automobile, with a claimed value of more than $500 changed at the beginning of 2005 as a result of the American Jobs Creation Act of 2004.
	www.irs.gov /newsroom/article/0,,id=152030,00.html (360 words)

	Realty Times - Real Estate News and Advice
		The term "fair market value" generally means the price at which a seller will freely sell and a buyer will freely buy.
		What makes the concept of a fair market value interesting is that different people may define this expression to mean a wide range of values.
		Market values are important because if a property value is set too high it's likely to languish on the market.
	realtytimes.com /rtnews/rtcpages/20010223_fair.htm (456 words)

	Fairfax County, Virginia - Real Estate - Frequently Asked Questions (Site not responding. Last check: 2007-10-26)
		Assessments are considered to be a good estimation of fair market value if they are reasonably close to the sale prices within any given neighborhood.
		The acceptability of values is measured by the Assessment-to-Sales Ratio (ASR).
		Since last year was still a rising market, the gap between sale prices and the January 1, 2005, assessment widened, requiring a reassessment to keep values within the acceptable range.
	www.fairfaxcounty.gov /DTA/FAQ_Determine_Correct.htm (649 words)

	IPO Pricing And Fair Market Value (Site not responding. Last check: 2007-10-26)
		In an analysis of fair market value, the past performance of a company is typically an analyst's best evidence of expected future performance and current earning power is projected based upon past performance and future prospects.
		The value range is established as an estimate and does not represent the value of the company at a particular point in time.
		A determination of fair market value is a question of fact and, in general, is the value as of a particular date based upon market conditions and the facts available on that date.
	www.bizval.com /publications/ArticleLibrary/IPOPricingFairMarket.htm (1453 words)

	Mercer On Value: Sprint Nextel and Nextel Partners -- What is Fair Market Value? (Site not responding. Last check: 2007-10-26)
		Fair Market Value of the Corporation shall be determined on the assumption that in a competitive acquisition market with Nextel and prospective buyers other than Nextel, the Corporation would be at least as valuable to other prospective buyers as to Nextel.
		Fair Market Value of the Corporation will not include any premium solely due to the fact that a competitor of Nextel might be willing to pay a premium for the Corporation in order to hamper or impede Nextel’s growth or strategy.
		The purpose of defining the standard of value and the level of value is to insure that the appraisers called for in buy-sell agreements understand the kind of value to be determined.
	merceronvalue.com /archives/2005/09/sprint_nextel_a_1.html (4086 words)

	[No title]
		It is the Assessor's estimate of market value.
		The reason DOR equates all municipalities to an estimate of fair market value (actually equalized value) each year is to ensure the uniform distribution of shared taxes across municipalities.
		The estimated fair market value on the tax bill is a less reliable estimate than that prepared by the assessor.
	www.city.milwaukee.gov /display/router.asp?docid=677 (626 words)

	Tangipahoa Parish Tax Assessor - Fair Market Value
		Fair Market Value is defined by the Louisiana Revised Statute 47:2321 as follows: "Fair Market Value is the price for property which would be agreed upon between a willing and informed buyer and a willing and informed seller under usual and ordinary circumstances.
		Lands of this type that may have a true "market value" of $3000.00 per acre are allowed to have a "market value" for assessment purposes of about $150.00 per acre.
		The only way to have 100% equity in property valuations and taxes is eliminate all exemptions granted in the State Constitution.
	www.tangiassessor.org /value.html (238 words)

	Fair Market Value - Superior Investor
		Fair market value will depend entirely on the location/condition of the unit.
		Fair market value will vary greatly region by region.....
		Actually the FMV is very difficult to determine in my area, even for appraisers.
	www.superiorinvestor.net /thread1096.html (366 words)

	Fair market value
		Market value may be different from the price a property could actually be sold for at a given time.
		Market value is different than that of appraised value.
		Where as, appraised value is the value of your house through the eyes of an appraiser.
	www.wisconsinmortgageservices.com /fair_market_value_794.htm (147 words)

	Determining an RV's Fair Market Value
		Whether buying a new or used RV, the exercise of determining the fair market value (FMV) is well worth the effort to avoid over-paying.
		Fair market value for a new RV is derived by adding an acceptable margin of profit to the dealer's invoice price.
		By using the techniques described in the USED RV FMV section, you determine that the used model's fair market value is $48,000.
	changingears.com /rv-art-determining-rv-fmv.shtml (900 words)

	assessor (Site not responding. Last check: 2007-10-26)
		The Coweta County Board of Assessors is the government entity responsible for the valuation of all of the real and personal property in Coweta County.
		The assessors establish fair market value to assure that the tax burden is distributed equitably and uniformly.
		Fair market value as defined by state law, is the highest
	www.coweta.ga.us /Resources/assessor.html (616 words)

	Fair Market Value of Stock
		The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.
		The strongest indication of the value of stock on a given date is an actual arm's length sale occurring near that date.
		The book value of a company (the value of its assets minus its liabilities, as shown on the company's financial records) is sometimes seen as a minimum value the company must have, but some companies have a value that far exceeds book value.
	www.fairmark.com /execcomp/fmv.htm (696 words)

	Non-Qualified Stock Options Fair Market Value
		Employers whose stock is not publicly traded are given quite a bit of discretion in determining the value of their stock relating to employee stock options.
		Typically, the board of directors declares a value for the stock for some period of time.
		You should consult with whoever is in charge of administering employee benefits for your company to find out how your company handles this and the values to be used when you exercise your options.
	www.stockoptionadvisors.com /nqsofaq/value.shtml (321 words)

	Fair Market Value Determination (Site not responding. Last check: 2007-10-26)
		Overly detailed requirements for establishing the fair market value of Treasury securities purchased for escrow accounts established in connection with advance refundings of municipal bonds are unworkable and unnecessary, said PSA in a recent comment letter on "Treasury Regulations on Arbitrage Restrictions on Tax-Exempt Bonds."
		While agreeing that fair market values can be determined using a bidding procedure outlined in rules proposed by the Treasury Department, PSA said other auction methods are equally effective.
		The fair market values determined under the Treasury rules remain open to dispute by the government, however.
	www.bondmarkets.com /newsletters/1996/PN11671.shtml (569 words)

Try your search on: Qwika (all wikis)