Fairness in Minority interest Valuation

Adjusting Financial Statements and the Valuation of Minority Interests

Robert J. Strachota, CBA, MAI, is President of Shenehon Company, Minneapolis, Minnesota. He earned his B.A. in Finance from the University of St. Thomas and his M.B.A. from the University of Minnesota. He is a candidate member of ASA.

William C. Herber is Vice President of Shenehon Company, Minneapolis, Minnesota. He earned his B.A. in Accounting from the University of St. Thomas. He is a canddiate mamber of ASA.

Patrick K. Schmidt is a staff business appraiser with Shenehon Company, Minneapolis, Minnesota. He earned his BA. in Business Management from Ripon College and his M.BA. in Finance from the University of Minnesota.