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Monday, December 4, 2017


CANCELLED Webinar Week | Valuing Family Limited Partnerships Workshop

Event Details

Start Date:  12/4/2017 12:00 PM
End Date:  12/8/2017 12:00 PM
Organization Name: Consultants' Training Institute
Contact: Consultants' Training Institute
   Phone: 800-677-2009
Sponsor: NACVA

Time shown above is Mountain Time.

To register, click the “Register Now” button on the right.


Valuing Family Limited Partnerships Workshop

Program Description

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

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 family limited partnerships 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

Who Should Attend

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

CPE Credit

Program Level: Overview
Prerequisites: None
Advanaced Preperation: None
CPE Credit: Five (5) Hours - One (1) Hour per day
Fields of Study: Accounting, Business Law, Taxes

Non-Member: $600
?Member: $540

Online registration is currently unavailable. Please contact us via email or phone for assistance.

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