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Are We Overestimating the Value of Control in Estate-Planning Valuations?

Appraisal Foundation provides guidance on analysis of controlling business interests.

Gift tax planning transactions involving ownership interests in corporations, limited liability companies and partnerships usually involve the transfer of a noncontrolling interest in the business entity. However, it’s not uncommon for a valuation analyst to encounter a transfer of a controlling ownership interest or a decedent’s estate that holds a controlling business interest. In both cases, the controlling business interest may need to be valued for transfer tax purposes. 


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