Appraisals for Tax Purposes: Collateral Damage of the ‘Pomeroy Bill’

Business Valuation UpdateVol. 15 No. 3
Special Reports
March 2009
William H. Frazier, ASA


With the introduction of H.R. 111-436 (the “Pomeroy Bill”) on January 14, 2009, the valuation of fractional interests in family owned investment entities is threatened with extinction. Valuations requirements for family owned operating businesses would al ...