It’s About Time: Webb on Fractional Interests in Real Estate

Business Valuation UpdateVol. 29 No. 5
May 2023
federal taxation
family limited partnership (FLP), appraisal, going concern, real estate, holding company, real property


After more than 25 years of valuing nonmarketable interests in real estate, Dennis Webb (Primus Valuations) says that the single most important thing in this type of valuation is “time.”