Cost of Capital Derived from Ibbotson Data Equals Minority Value?

Eric Vander Linden, CPA, MBA, is the owner of Linden Appraisals, Indianola, Iowa. The company specializes in the valuation of closely held companies and also assists in finding and analyzing asset acquisitions. He earned an MBA in Finance from The University of Iowa and a BA in Economics from Luther College. He passed the CPA exam in 1991.