Undivided Interests in Real Estate, Part 2
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"post_summary": "<p>How do you determine the value of an undivided interest in real estate? That is the question from numerous readers of my January newsletter (<a title=\"Case Study: Undivided interests in real estate – a “Security”?\" href=\"http://pcecompanies.com/undivided-interests-in-real-estate-part-1/\">here</a>), besides their seeking insight to the case specifics I discussed. For background purposes, the IRS attempted to disqualify me as an expert in the case because I am not a real estate appraiser. The Court eventually accepted me as an expert based on my experience in valuing similar interests, rather than deciding based on the nature of the interest. I believe valuation should be done as a “security” and the IRS view is one of a “real property interest.”</p> \n",
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}ESOPs – Keeping Family Businesses in the “Family”
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