Partnership Interests: The importance of valuing them properly.

Two of the most common valuations needed for partners in a business are:

  1. Valuations for a minority partner’s interest to be bought out by a majority partner; and
  2. Valuations to establish a buy-in price for a potential new partner.

In both of these instances, a valuation of the business needs to be performed, and depending on the particulars of the specific case, a determination needs to be made for any discounts that might apply to the gross value of the individual interests.

We are experienced in performing valuations in situations where these dynamics are at play, and are able to provide clarity and direction on the most common issues that are typically seen in these circumstances, including (but not limited to):

  • Determining the gross value of the business.
  • Calculating and applying Discounts for Lack of Control and Marketability.
  • Making adjustments to the gross value of the interest for the Personal Goodwill of the owner/s, through the application of the Multi-Attribute Utility Model (MUM).
Our valuations provide clarity for anyone needing to know the value of a business interest, and we will defend our work under oath if necessary.

While we are primarily a business valuations firm, we also provide expert witness valuation support in a variety of circumstances, providing clarity to attorneys and courts alike regarding the value of business interests. Our valuation reports are routinely used to assist in the settling of civil proceedings, and we are frequently called upon as experts to rebut valuation work that has been produced by other valuation specialists.

What you can expect from us

key Services

Divorce-related Valuations

Obtain an objective appraisal of all business interests in the marriage.

FLP Valuations

An accurate FLP appraisal is an important component of an estate planning strategy.

Expert Witness Designation

Our expertise provides clarity to the court in all business valuation matters.


Mr. Walters brings a wealth of experience and education to BWA Consultants.

How to Contact Us

We answer all inquiries, and will respond promptly to any concern that you have. Below are a variety of ways that you may reach us; we look forward to being a resource for you.

all fields are required*