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Partial Interest Valuation
By Patrick OConnor
Partial Interest Valuation
Partial interest valuation values the ownership of a portion of a property, limited partnership, general partnership, corporation, LLC or LLP. Partial interest valuation is more complex than most valuation problems and requires intense analysis and seasoned judgment. Reasons for performing a partial interest valuation are typically related to estate tax valuation or estate tax planning but could involve divorce, business dissolution or valuation of collateral for a bank.
Partial interests are almost always worth less than an undivided interest. This is because they are illiquid and lack control. Partial interests are illiquid since it is difficult to sell a limited interest in a property or nonpublic company. In addition, the sale of a partial interest in many entities is subject to approval by other owners. In many cases, other owner’s can choose to not allow the sale in their sole discretion without providing a reason.
The owner of a partial interest has less control than the owner of the entire property or entity. Even if someone owns a controlling interest their actions are subject to review and scrutiny by the owners of the balance of the property or entity. The owner of a noncontrolling interest typically has very limited ability to control decisions or influence the management and policies for a property or entity. Following are some of the detrimental effects of not having control of a property or entity:
- Cannot make decisions regarding selling the property, perhaps in advance of a declining market or for personal reasons;
- Limited or no ability to impact the quality of management or to choose a different management company;
- Limited or no ability to impact business policies;
- Limited or no ability to impact strategies or tactics;
- Limited or no ability to impact refinancing the property;
- Limited or no ability to impact the level of financial leverage.
- Discounts for a partial interest are often 20% to 50% of the proportionate value of the entire property or entity.
Some of the factors determining the degree of discount for a partial interest include the percentage of ownership, whether it is a controlling interest, asset performance, the number of partners, the relationship between the partners, issues with the property (such as risk, condition and financing), market conditions and trends, and the quality of the general partner.
The steps involved in a partial interest valuation are as follows:
- Value the entire property or entity;
- Calculate
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