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Updated by O’Connor Associates on Jul 13, 2023
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Partial Interest Valuation

Valuing a partial interest involves first valuing the underlying asset and then determining a discount for a partial interest. The valuation of a partial interest involves two separate appraisals. Partial interest valuation is more complex than most valuation problems, and requires intense analysis and seasoned judgment. Learn more at https://www.poconnor.com/estate-tax-appraisals/