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.
Format
Webcast
Date
Dec 06, 2022
NASBA Field of Study
Specialized Knowledge
Level
Overview
CPE Credits
1.5
Author(s)
Natalya Abdrasilova
Availability
3 months
Product Number
WC3899251
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
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