FractionalInterestValuation
Earlier published source content captured on 2026-10-07. Prices, addresses, and business details below describe that source capture.
Published . Original source URL. All captured source content
Why is a fractional interest worth less than its proportional share?
Minority owners lack control over decisions and cannot force a sale. These interests are also harder to sell, justifying valuation discounts typically 20-40%.
When do I need this valuation?
For gift tax returns when gifting partial interests, estate tax returns, partnership buyouts, family limited partnerships, and co-ownership disputes.
What discounts do you apply?
Lack of control discount (for minority interests) and lack of marketability discount (for restrictions on sale), supported by market data and court cases.
Is this IRS-compliant?
Yes, we follow IRS Revenue Ruling 59-60 and case law precedents. Our discount analysis is documented and defensible under IRS examination.
How long does this take?
Typically 7-10 business days. These require more analysis than standard appraisals to support discount conclusions.