- Yes -you can use it on a minority acquisition of voting securities, but you can't value the non-exempt assets pro rata to the percentage you are acquiring. You still need to value 100% of the non-exempt assets.
Thursday, October 20, 2011 12:27 PM
Verne, B. Michael
Hi, Mike. Quick question.I don't think I've seen an informal interpretation that addresses this. Can youuse 802.4 in the context of a minority acquisition? All of the examples andinterpretations seem to contemplate obtaining control.