In that case,
an alternative valuation date six months after the previous owner's death can be used by the executor to value the shares.
Not exact matches
Trend following price action is an
alternative to participating in the randomness of trying to make buy and sell decisions by calculating fundamental
valuations in the hopes that the market will agree at some future
date.
However, the court has the discretion to order an
alternative date for
valuation in order to avoid significant unfairness relating to a spouse's post-separation contribution.