The valuation of fractional interests represents a set of challenges that are uniquely transcendent across asset classes. Whether in the case of businesses, securities, real estate, or fine art, the appraiser tasked with placing a value on a divided interest faces a set of challenges that are both specific to that interest and general to the proportion of ownership. The Advanced Workshop on Fractional Interest Valuation is an intensive four-hour examination of how to recognize and overcome the obstacles presented by divided and undivided interests in any asset. Under the guidance of expert Dennis Webb, attendees will learn how to apply the universal methods of fractional interest valuation to a variety of assets, through exhaustive case studies and live examples. Learn the methods, analysis, and emerging judicial and professional guidance that will make fractional interest valuations sound and defensible.
Agenda
• An overview to asset appraisal
• No matter how it’s done, holding assets is a business
• Finding the facts – your key to success
• How risky is it? Welcome to the asset world
• Hold time, the essential but ignored element
• Being persuasive – the real point of the valuation report
• Valuation methods that work
• Case of Ludwick – Why the valuations didn’t work for Judge Halpern, and how it should have gone
• Other cases and many issues.
Learning Objectives
• Learn how fractional interest valuations are similar across asset types and what these similarities mean for the appraiser
• Learn how to identify and quantify elements in fractional interest fact patterns
• Learn the applicability and limitations of discounting models in fractional interest valuations
• Learn which tools are applicable for any complex asset holding company structure
• Learn what the courts and professional groups are saying about fractional interest valuations and where these techniques may be headed
• Learn how to apply, present, and defend the methodologies used in fractional interest valuations
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