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 William H. Frazier, FASA, is a Managing Director with Weaver. In 1991, co-founded the firm of Howard Frazier Barker Elliott. He has been a senior member of the American Society of Appraisers since 1987 serving on various boards and committees of the ASA over the years. In 2025, he was awarded the ASA’s highest recognition: the Fellow (FASA) designation. Will is also a Life Member of the ASA. He 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. Will has written numerous articles on the subject of business valuation appearing in such publications as Trusts & Estates, Business Valuation Review, ABA Probate and Property, Valuation Strategies, BV E-Letter, and Estate Planning. He is the senior contributing author to the chapter on discounts for lack of marketability in Valuing A Business (6th ed.) and co-authored a chapter on this same topic in The Lawyer’s Business Valuation Handbook (3rd ed.) Will is the creator of the Nonmarketable Investment Company Evaluation (“NICE”) method of valuing family investment holding entities. The method is the only chapter on FLP valuation in the Cost.of. Capital textbook. Will served on the Internal Revenue Service Advisory Council (IRSAC) from 2009-2011 working on appraisal matters related to the Office of Professional Responsibility. He currently is on the Trusts & Estates – Valuation Advisory Editorial Board.