Perhaps one of the most difficult aspects of a business appraisal is the allocation and valuation of control. Whether applying a control premium or discount for lack of control, much is dependent on "appraiser judgment," making this part of the valuation assignment subject to much scrutiny and contention. In this webinar Linda Trugman, Gene Trevino, and Spencer Jefferies discuss the use and application of the data that often go behind these appraiser judgments. While many appraisers have tried to test the adage of a house built on sand, understanding the source and compilation of these data often means a more justifiable and defensible determination of a control premium or discount.