Member Details

Will Frazier has been a senior member of the ASA since 1987 and has  served on various boards and committees of the ASA over the years. Will has participated as an appraiser and/or expert witness in several U.S. Tax Court cases, including Grieve, Steinberg, Hendrix, Jelke, McCord, Dunn, and Gladys Cook. He have written numerous articles on the subject of business valuation appearing in such publications as Trusts & Estates, Business Valuation Review, Valuation Strategies, BV E-Letter, and Estate Planning.  He is a contributing author to Valuing a Business (6th ed.), The Cost of Capital (3rd, 4th and 5th ed.) and the forthcoming Business Valuation Handbook (3rd ed.) Will is the creator of the Nonmarketable Investment Company Evaluation (“NICE”) method of valuing family investment holding entities. The NICE Method Users Group is found in ASAConnect.