In Part 4 of BVR's 2011 Online Tax Summit, BVR welcome Neil Mills-Mazer of the Internal Revenue Service for a critical look at the "minority premium" of fractional interest valuations and an introduction of his model in this area. Through his 100-minute presentation, Mills-Mazer will focus on fractional interest valuations, how they account for discounts to majority as well as minority holders, and how justifications for these discounts can be misleading.