Valuing Partial Interests
Many ownership interests are less than a 100% interest, making it difficult to identify the partial interests and value them as of a specific date. It is very likely that the appraisers engaged by the various parties will come to widely different value conclusions. We offer examples of several common areas of dispute and suggest ways to resolve those conflicts.
February, 2004
Institute of Business Appraisal
Robert J. Strachota, William C. Herber, Scot A. Torkelson, G. Dennis Bingham
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