Valuing Family Limited Partnerships Workshop

Co-Sponsored by the National Association of Certified Valuators and Analysts®

Arrow Program Description Arrow What You Will Cover Arrow Dates and Locations
Arrow How You Will Benefit Arrow Who Should Attend Arrow Pricing and CPE

Requisite Training for Gift, Estate Tax, and Income Tax Engagements
This workshop will introduce attendees to current methodologies and resources relating to the valuation of Family Limited Partnerships (FLPs) and similarly organized asset-holding companies. The workshop will focus on engagements for gift and estate tax as well as income tax planning. Attendees will be introduced to the empirical data, statutes, and case law that will help them form a solid discount conclusion in their valuations.

How You Will Benefit

After completing this workshop, attendees will be able to:

  • Recognize a well-written valuation report of an FLP (or similar estate planning entity)
  • Identify the various tax code sections pertinent to these valuations
  • Recognize data to support discounts found in these valuations

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What You Will Cover
Part 1: Partnership Agreement and Analysis

  • Introduction to common provisions contained in partnership and operating agreements
  • Recognize the effect these provisions have on valuation discounts
  • Identify the relevant Internal Revenue Code sections that aid in the analysis of such agreements

Part 2: FLP Case Law Overview
  • Introduction to federal case law dealing with issues specific to the valuation of FLPs and similarly situated holding companies
  • Recognize appraiser qualifications and penalties, IRC §2036 and bad facts cases, time-travel in valuation, and valuation issues related to undivided interests in real property

Part 3: Empirical Data Overview
  • Recognize the most common data sources utilized by appraisers in estimating discounts
  • Interpret the Partnership Profiles Survey of Partnership Re-Sale Discounts as well as closed end mutual funds

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Who Should Attend
Valuation analysts of all levels, estate and tax attorneys, and estate planners.

Valuing Family Limited Partnerships Workshop Faculty
To register, contact NACVA Member/Client Services at (800) 677-2009 or
  Early Registration Discounts and Deadlines
Dates Location 10% 5%
October 31, 2017 New Orleans, LA 8/31/2017 9/30/2017
December 12, 2017 San Diego, CA 10/31/2017 11/30/2017

This course is paperless.  Attendees will be provided a link to course material that will be used during the course, so attendees will need a laptop with Internet access.  The CTI will provide electric power and Internet access, but will not provide laptops.  Attendees are encouraged to bring their own mobile wireless modem or hotspot device.

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Pricing (Before Early Registration Discount) Non-Member Member
One-day Workshop (8 Hrs CPE) $600 $540

CPE Hours 

Delivery Method Group-Live
Program Level Overview
Advanced Preparation None
Prerequisites None
Fields of Study Accounting 2
  Business Law 2
  Taxes 4
Total CPE Hours   8

For more information regarding CPE, Program Levels and Fields of Study please click here.  

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Valuing Family Limited Partnerships Workshop Webinar
May 8–12, 2017
August 28–September 1, 2017
December 4–8, 2017

Pricing (Before Early Registration Discount) Non-Member Member
Five-day Webinar Series (5 Hrs CPE) $600 $540
10% Early Registration Discount Available, for more information visit our Online Learning page.  

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