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Minority Interest Discounts: History and Recent Developments
Forensic Engagements

Minority Interest Discounts: History and Recent Developments

Stay up to date about minority interest discounts, including recent court verdicts, best practices, and calculating, collecting, and applying empirical data.

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NASBA Field of Study

Specialized Knowledge



CPE Credits



Natalya Abdrasilova, Kent D. Pummel


3 months

Product Number


 Business & partner 
Product Details

Minority discounts — Theory, application, and recent case law

Minority discount methodologies have evolved over the years. Understanding this evolution provides a solid foundation for the current trends in how minority discounts are applied in practice today.

Furthermore, to help analyze current trends, it is critical to know about the different sources of empirical data that valuation analysts use to shape their rationale and methodologies in developing minority discounts.

Equally important in the development of minority discounts is being up to date on the legal landscape and how federal, state, and local court cases may affect the work you do.

In this webcast, we will:

  • Review empirical data sources you can use to calculate minority discounts.
  • Brush up on how to best calculate and apply minority discounts.
  • Learn about databases that can quantify discounts.

Key Topics

  • Minority discounts through the years
  • Empirical data sources for calculating discounts
  • Methodologies used to collect empirical data
  • Databases used to quantify discounts

Learning Outcomes

  • Recognize the basic theory behind minority discounts.
  • Determine empirical data sources and methodologies for calculating discounts.
  • Identify recent developments in minority discount theories and applications.

Who Will Benefit

Valuation analysts, CPAs who work on gift and estate tax returns

More Details
NASBA Field of Study
Specialized Knowledge
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
1.25 hrs
Do you have an AICPA membership? Log in to apply your member discount.

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2 to 5 registrants

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Contact us
Natalya Abdrasilova
Natalya Abdrasilova is a Director of Valuation and Litigation Services at Boyle, Deveny & Meyer, PC. Natalya has been working in the public accounting arena for twenty years and provides forensic, valuation, litigation and tax services across various industries. Natalya has testified on a variety of valuation and litigation matters. She is a current member of the AICPA's Valuation Services Committee and is helping edit the AICPA's Business Valuations for Gift and Estate Tax Practice Aid and working on the AICPA's scenario task force. Natalya has also worked with the US Department of Labor to help inform AICPA constituents about ESOP valuation matters.
Kent D. Pummel
Kent D. Pummel, CPA/ABV, CVA is a Shareholder for Clark Schaefer Hackett. Kent received his valuation certification from NACVA in 2001 and in 2006 from AICPA. He is skilled at the highly disciplined specialty of evaluating a company’s worth. Kent has experience valuing businesses for estate and gift tax purposes, phantom stock plans, 409A compliance, disgruntled shareholder suits, buy-sell arrangements, and divorce. Kent is a member of the AICPA’s Business Valuations Committee and has previously served on the Ethics Oversight Board for NACVA. He is also a Contributing Author to PPC’s Guide to Business Valuations.

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