A minority interest valuation is subtracted from its pro-data portion of the firm's fair market value. There is no economic model created by economists to value the interests of minorities. It is imperative that any technique or strategy for Minority Interest Valuation centers around the holders' ownership rights. The value of minority, or non-controlling, investors' ownership interests may be less than a pro-rata portion of the asset's overall worth due to their inferior position, as acknowledged by the courts for a considerable amount of time. Read More - https://www.sigmavaluation.com..../estate-gift-tax-val
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