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  • Valuing Family Limited Partnerships Workshop

Valuing Family Limited Partnerships Workshop


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

Arrow Program Description Arrow Who Should Attend Register Now
Arrow How You Will Benefit Arrow On-Demand Course
Arrow What You Will Cover Arrow Pricing and CPE

Valuation of Holding Companies and FLPs: Approaches, Methods, and Discounting

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
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

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

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.


   
 CPE On-Demand Course  
    CPE:
5 Hrs
Pricing: $520/$468 Members Purchase the On-Demand Course here.
 
 

CPE Hours—On-Demand Webinar

Delivery Method Self-Study
Program Level Overview
Advanced Preparation None
Prerequisites None
Fields of Study Accounting 1
  Business Law 1
  Taxes 3
Total CPE Hours   5

For additional NASBA sponsorship information, including refund, complaint, and/or program cancelation policies, please click here.

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NCCA | ANAB Accreditation

NACVA’s Certified Valuation Analyst® (CVA®) and Master Analyst in Financial Forensics® (MAFF®) designations are the only valuation and financial forensic credentials accredited by the National Commission for Certifying Agencies® (NCCA®), the accreditation body of the Institute for Credentialing Excellence™ (ICE™). The CVA designation is also accredited by the ANSI National Accreditation Board® (ANAB®).

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