Minority Interest Discounts: History and Recent Developments

Description

Minority discounts — Theory, application, and recent case law

Minority discount methodologies have evolved over the years. Understanding this evolution provides a solid foundation for the current trends in how minority discounts are applied in practice today.

Furthermore, to help analyze current trends, it is critical to know about the different sources of empirical data that valuation analysts use to shape their rationale and methodologies in developing minority discounts.

Equally important in the development of minority discounts is being up to date on the legal landscape and how federal, state, and local court cases may affect the work you do.

In this webcast, we will:
– Review empirical data sources you can use to calculate minority discounts.
– Brush up on how to best calculate and apply minority discounts.
– Learn about databases that can quantify discounts.

Learning Objectives

•Recognize the Basic theory behind Minority discounts.

Major Topics

*Minority discounts through the years

Provider
AICPA
Course Level
Overview
Professional Area of Focus
Accounting and Auditing
Accounting & Auditing
CPE Field of Study
Specialized Knowledge
1.5
Who Should Attend

Valuation analysts, CPAs who work on gift and estate tax returns

Prerequisites

none

Location
Online – AICPA Platform
Event Information
When
Dec 6, 2022
1:00 pm - 2:15 pm EDT
Location
Online – AICPA Platform
Total CPE Credits
1.5
Format
Webcast Replay

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Minority Interest Discounts: History and Recent Developments


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