Business valuation for minority interest in the USA focuses on determining the fair market value of a stakeholder’s partial ownership in a company. This valuation considers the lack of control and limited marketability associated with minority positions, which often reduces their overall value compared to majority interests. Valuation professionals use methods such as income, market, or asset-based approaches, adjusted with appropriate discounts. These valuations are essential in shareholder disputes, estate planning, gifting, and partnership dissolutions. Accurate assessment ensures fair treatment of minority shareholders while meeting tax and legal standards in various business and legal contexts. Business valuation for minority interest determines the fair value of partial ownership, considering limited control and marketability discounts.