Valuing a Majority Fractional Interest and the Minority Premium Model

Business Valuation UpdateVol. 17 No. 11
November 2011
Neil B. Mills-Mazer, AVA, JD


On April 18, 2011, I made a presentation at the 3rd annual National IRS Symposium sponsored by the ASA’s Los Angeles Chapter. My topic was discounts for fractional interests in real property, and during this presentation I introduced my model that I calle ...