Featuring (click image for more information):

Neil B. Mills-Mazer JD, AVA Internal Revenue Service

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Why You Should Attend:

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.

Agenda

• Welcome and Introduction
• Overview to Fractional Interests
• Discussion on Methodologies
• Discussion on Waiver of Right to Partition
• The Minority Premium and Its Effect on the Majority Discount
• Conclusion and Q&A

Learning Objectives

• Understand the complexities of fractional interests, how they function, and what challenges they pose in the valuation process
• Learn why methods of valuing fractional interests fail, and why
• Clarify the role of the "minority premium" and what it means for a "majority discount"

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CPE Information

Prerequisites: Knowledge of Business Valuation
Program Level: Advanced
Preparation Required: None
Delivery Method: Group Internet-Based
Recommended CPE: 2 Credit Hours (Specialized Knowledge & Applications)

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