In the case of a private company, assets are transferred at current fair market value for shares of equal value in the private company; the heirs become shareholders and their wealth rises as the shares rise, while the founder's shares no longer rise in value. (moneysense.ca)
First Round based its performance evaluations on the difference in a company's valuation between the VC firm's initial investment and current fair market value for the company or value at the time of an exit. (inc.com)
Thus, the court reinstated the original language from the mediation agreement, and left it up to the appraisers to value the property's current fair market value as zoned and all other relevant factors. (nar.realtor)