H O M E
A B O U T
C L I E N T S
Real Estate – Entities and Undivided Interests
Wine / Beverage Business
Food
Agriculture
High Technology
Finance
Manufacturing
Wholesale / Retail / Distribution
Service
International
Miscellaneous
A R T I C L E S
Directly Valuing Private Minority Interests Using the Income Approach
Views on Control Premiums
Best Practices Regarding Control Premiums: Comments on the Appraisal Foundation’s Proposed White Paper on Control Premiums
The Biggest Business Valuation Myth
Valuing Fractional Interests in a Vacation Home: a Conversation with Eric Nath
Procedural Guidelines 2 – Valuation of Partial Ownership Interests
How Public Guideline Companies Represent 'Control' Value for a Private Company
A Tale of Two Markets
Control Premiums and Minority Interest Discounts in Private Companies
S P E E C H E S
C O N T A C T
MANUFACTURING
Beverage dispensing equipment
Bricks/concrete blocks
Canning equipment
Cargo restraint systems
Clothing
Drywall
Envelopes
Furniture
Lighting hardware
Medical equipment parts
Non-ferrous alloy casting/forging
Platinum recovery
Plywood/particleboard plants
Promotional products
Ready mix concrete/concrete block
Sawmills
Sporting goods
Stone for construction – pavers & slate
Styrofoam boxes
Toys
Water purification systems
Yachts
For the purpose of:
Estate & gift tax
Minority interest buyout
409a (option pricing for tax)
123r (expensing of stock options)
Purchase price allocation
Equity injection
Conversion to 501(c)(3)
Litigation
Eric Nath & Associates, LLC
PO Box 2454, Mill Valley, CA 94942
T
415.445.3031
F
415.946.3443
C
415.238.0265