One of the assets includable in a significant estate was a fractional undivided interest in a highly valuable parcel of real estate. Benefiting from the largest database of undivided fractional interests in real property, Stout was able determine the appropriate discount for the estate tax filing, resulting in a significant reduction in the estate tax liability. Due to the size of the estate, the estate tax return was audited and Stout was able to defend its work in the audit process.