{
  "absoluteUrl": "http://computan-2661279.hs-sites.com/test-blog/fractional-interest-minority-premium-really",
  "featuredImage": "",
  "featuredImageAltText": "",
  "featuredImageHeight": 0,
  "featuredImageWidth": 0,
  "id": 5634048444,
  "post_summary": "<p>I recently read a short description of a presentation made by an IRS Engineer Team Manager at the National IRS Symposium sponsored by the American Society of Appraisers (ASA). The presentation addressed the application of discounts to fractional interests, and asserted that certain levels of discounts amounted to a “minority premium” for certain non-controlling interests. The speaker presented a financial model that suggested certain caps on the discounts applicable to fractional interests. Much of the logic behind the model and the theory are valid in a world where one considers specific buyers. However, when applying Fair Market Value (FMV), the theory quickly disintegrates into an attempt to ignore the proper standard of value.</p> \n",
  "title": "Fractional Interest – “Minority Premium”?….Really?",
  "topicNames": [
    "Articles",
    "Valuation",
    "Hide Date"
  ]
}

{
  "absoluteUrl": "http://computan-2661279.hs-sites.com/test-blog/state-of-the-ma-market-q2-2011",
  "featuredImage": "https://cdn2.hubspot.net/hubfs/2661279/Imported_Blog_Media/transaction-q22011-1.gif",
  "featuredImageAltText": "",
  "featuredImageHeight": 0,
  "featuredImageWidth": 0,
  "id": 5633834309,
  "post_summary": "<div>\n  Positive trends in M&amp;A transaction volume continues in the 2011 second quarter.&nbsp;A number of factors have contributed to this, including continued recovery in corporate profits, the debt and equity market stabilization, historically low interest rates. &nbsp;The strategic buyers are focused on growing the top line, and financial buyers are needing to put their LP funds to work. Nonetheless, concerns still remain regarding high levels of unemployment, high commodity prices, government budget deficits, and conflicts abroad. \n</div> \n",
  "title": "State of the M&A Market – Q2 2011",
  "topicNames": [
    "Articles",
    "Hide Date",
    "M&A"
  ]
}

Pagination

Props

{
   "defaultContent": {
      "nextPage": "Next page",
      "previousPage": "Previous page"
   },
   "defaultRules": {
      "lockHeadingTextField": true
   },
   "dataQueryResult": {},
   "fieldValues": {
      "defaultContent": {
         "nextPage": "Next page",
         "previousPage": "Previous page"
      },
      "defaultRules": {
         "lockHeadingTextField": true
      }
   },
   "hublParameters": {
      "field_types": {
         "defaultContent": "group",
         "defaultRules": "group"
      },
      "is_widget_block": true,
      "module_id": 209876701002,
      "org_tag": "module_block",
      "parent_widget_container": "main",
      "path": "@projects/react-theme-huzaifa/theme/components/modules/BlogListing",
      "smart_type": "NOT_SMART",
      "widget_type": "module",
      "wrap_field_tag": "div"
   },
   "hublData": {
      "blogPostIds": [
         5634048444,
         5633834309
      ],
      "blogPosts": [
         {
            "absoluteUrl": "http://computan-2661279.hs-sites.com/test-blog/fractional-interest-minority-premium-really",
            "featuredImage": "",
            "featuredImageAltText": "",
            "featuredImageHeight": 0,
            "featuredImageWidth": 0,
            "id": 5634048444,
            "post_summary": "<p>I recently read a short description of a presentation made by an IRS Engineer Team Manager at the National IRS Symposium sponsored by the American Society of Appraisers (ASA). The presentation addressed the application of discounts to fractional interests, and asserted that certain levels of discounts amounted to a “minority premium” for certain non-controlling interests. The speaker presented a financial model that suggested certain caps on the discounts applicable to fractional interests. Much of the logic behind the model and the theory are valid in a world where one considers specific buyers. However, when applying Fair Market Value (FMV), the theory quickly disintegrates into an attempt to ignore the proper standard of value.</p> \n",
            "title": "Fractional Interest – “Minority Premium”?….Really?",
            "topicNames": [
               "Articles",
               "Valuation",
               "Hide Date"
            ]
         },
         {
            "absoluteUrl": "http://computan-2661279.hs-sites.com/test-blog/state-of-the-ma-market-q2-2011",
            "featuredImage": "https://cdn2.hubspot.net/hubfs/2661279/Imported_Blog_Media/transaction-q22011-1.gif",
            "featuredImageAltText": "",
            "featuredImageHeight": 0,
            "featuredImageWidth": 0,
            "id": 5633834309,
            "post_summary": "<div>\n  Positive trends in M&amp;A transaction volume continues in the 2011 second quarter.&nbsp;A number of factors have contributed to this, including continued recovery in corporate profits, the debt and equity market stabilization, historically low interest rates. &nbsp;The strategic buyers are focused on growing the top line, and financial buyers are needing to put their LP funds to work. Nonetheless, concerns still remain regarding high levels of unemployment, high commodity prices, government budget deficits, and conflicts abroad. \n</div> \n",
            "title": "State of the M&A Market – Q2 2011",
            "topicNames": [
               "Articles",
               "Hide Date",
               "M&A"
            ]
         }
      ],
      "currentPageNumber": 81,
      "nextPageNumber": 82,
      "previousPageNumber": null,
      "totalPageCount": 133,
      "use_featured_image_in_summary": true
   },
   "experimentalHublData": null,
   "moduleName": "main-module-2",
   "supplementalFieldValues": {
      "defaultContent": {
         "nextPage": {},
         "previousPage": {}
      },
      "defaultRules": {
         "lockHeadingTextField": {}
      }
   }
}