Undivided partial interests (e.g., general/limited partnerships, closely held corporations, tenants in common) must be valued in the event of death, dissolution, bankruptcy, or sale. Working with case studies based on real court cases, you will analyze the complexity of an assignment involving partial interests and learn how various professionals (lawyers, CPAs, appraisers) work together to reach a fair and credible result. Topics will include the types of undivided interests, forms of ownership and the rights associated with each, and significant court cases and their implications.
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Table of Contents and Overview [PDF] 
Type
General
Equipment Required
An HP-19BII, HP-17BII, HP-12C, or equivalent calculator.
Materials include: solutions, reference booklet.
Tuition
Please contact the sponsoring chapter for information on fees applicable to chapter programs.
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Classroom Hours
7.0
Level
Intermediate/Advanced
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Registration Information
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Class Schedule & Locations |
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