Techniques for Valuing Carried Interest

By: Francis Mainville | Andrew Reddington

Compared to more traditional business appraisal engagements, valuing carried interests (also known as performance allocations) for gift and estate tax planning purposes poses several unique challenges.

Each carried interest has unique characteristics, including high relative volatility, and to be defensible, valuations should be supported by documentation and meaningful discussions with the client.

Read the full article featured in Valuation Strategies magazine: Techniques for Valuing Carried Interests