Valuation Methodology. (1) Step 1—Valuation of family-held inter- ests. (2) Step 2—Subtract the value of senior eq- uity interests. (3) Step 3—Allocate the remaining value among the transferred interests and other family-held subordinate equity interests. (4) Step 4—Determine the amount of the gift. (5) Adjustment in Step 2.
Appears in 3 contracts
Sources: Property Division Agreement, Property Conversion Agreement, Conversion of Community Property