Fixing Corporate Values at Death by Agreement
Date
2017-05-12
Authors
Harl, Neil
Major Professor
Advisor
Committee Member
Journal Title
Journal ISSN
Volume Title
Publisher
Authors
Research Projects
Organizational Units
Organizational Unit
Iowa State University Digital Repository
The Iowa State University Digital Repository is the open access institutional repository for the university to collect, manage, share, and preserve free, worldwide access to research and scholarship of Iowa State faculty, staff, and students.
Material in the Digital Repository covers a wide range of disciplines from engineering to social sciences to arts and humanities.
Journal Issue
Journal Issue
Is Version Of
Versions
Series
Department
Iowa State University Digital Repository
Abstract
Establishing values for corporate stock (or other types of entities as well) at death for farm and ranch entities has always been a difficult task. Unlike stock held at death in a corporation listed on a stock exchange, where values are readily established in the various stock exchanges, with day-to-day trading in securities, ownership interests in small, closely held corporations must rely heavily on the values of corporate assets for which there are market-driven values determined every trading day (such as for grains, cattle held for slaughter and other commodities traded regularly) and appraisals for real estate.