Frazier Capital is a recognized leader in the specialized field of minority and fractional ownership interest valuation, serving clients nationwide with precision, transparency, and credibility. These assignments require far more than a simple pro-rata calculation of value—minority and fractional interests often come with reduced control, limited marketability, and complex legal or operational restrictions that must be analyzed and reflected in the final figure. Our team applies proven, market-driven methodologies to accurately determine the appropriate control and marketability discounts, ensuring each valuation is a true reflection of real-world market conditions and legal precedents.

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Our expertise spans both business and real estate interests, from partial ownership stakes in privately held companies to tenancy-in-common arrangements in high-value commercial properties. We have performed valuations for estate and gift tax purposes, shareholder disputes, partnership dissolutions, buy-sell agreements, mergers and acquisitions, and regulatory compliance. Every engagement is approached with meticulous attention to detail, combining financial analysis, comparable sales research, and industry-specific insights to produce results that are fair, defensible, and in full compliance with IRS, court, and financial reporting standards.

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Clients turn to Frazier Capital when accuracy is essential and the stakes are high. Our reports have been used in federal tax court, adopted by the IRS, relied upon by attorneys and CPAs, and referenced in high-value negotiations. Whether determining the value of a 5% interest in a family-owned business, a fractional share in an income-producing property, or a complex portfolio with mixed asset classes, we deliver valuations that stand up to the highest levels of scrutiny. In a field where nuance and precision matter, Frazier Capital provides the expertise, clarity, and integrity needed to protect our clients’ interests.