QuickLiquidity's founders purchased their first minority interest
position in a commercial real estate partnership on the secondary market in 2009 and continue to provide a reliable exit strategy for investors looking to break free from their illiquid assets.
Under the economic concept, minority interest
is a part of the consolidated equity of the entire economic unit.
On line 8, remove the $20 minority interest
in the net income of DS1 ($100 x 20% minority interest
The EITF reached a consensus that the sponsor's interest in the operating partnership should be reported as a minority interest
in the REIT's consolidated financial statements.
619 F2d 410 (USCA 5), 46 AFTR 2d 81-6292 (1981) where, in a community property state (Texas) there was a transfer of a minority interest
(decedent's undivided half of 55%) to members of the family.
Next, a lack of control (middle level) discount would be taken for valuation of a minority interest
(for example, assume a 30-percent minority interest
discount), reducing the value to $700,000, which is equivalent to a freely trading minority interest
Everything you need to know in 60-minutes regarding CEO best practices for selling a minority interest
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Further, family attribution is not a factor in determining the value of minority interests
Rubright stated, "We are very pleased with the acquisition of the minority interest
The elder generation typically retains control over the assets through its general partner interest and proceeds to gift its limited partnership interests to the younger generation, using substantial valuation discounts for gifts of minority interests
12 /PRNewswire/ -- The New York Times Company today announced the divestiture of its minority interest
in Gaspesia Pulp & Paper Company, a newsprint mill in Canada.
If McGraw demonstrates a 30 percent discount, as I read it," said Brooks, "the judge says that makes sense, but it ineludes both the illiquidity and minority interest
-- a lack of control factor -- that we should consider.