An undivided interest in real estate is a direct interest of less than 100% in real property. While the creation and transfer of the interests are a frequently used estate planning tool, there are numerous complications in valuing these interests. They are “direct” in that there is no intermediate entity (i.e., a partnership) holding title to the land; these interests exist in the estates of numerous decedents; and there is no organized market for transactions in such interests; and thus there are almost no market data. Yet, they must be valued. Join Ted Israel for this must-attend session to gain a wealth of knowledge on this topic.