Summary
When it comes to valuing minority interests in family investment entities such as family limited partnerships, business valuation professionals have not often used the income approach. However, in three recent Tax Court cases, the income approach was prominently featured, and, in one case, it was clearly the deciding factor in the court’s decision. Join William Frazier to learn about the nonmarketable investment company evaluation (NICE) method. Learn its origins, what it doesn’t replace, and how it has evolved over time. Attend this program and learn the latest about NICE. Also, by attending the program, you are eligible to receive, at no additional charge, the new, simplified NICE model, which will be coming out in the spring.
NICE Value! How to Deploy the Non-Marketable Investment Company Evaluation Method
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