Valuing Family Limited Partnerships Workshop
Co-Sponsored by the National Association of Certified Valuators and Analysts® (NACVA®)
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Program Description |
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Who Should Attend |
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How You Will Benefit |
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On-Demand Course | ||
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What You Will Cover |
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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.
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.
- 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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- Introduction to common provisions contained in partnership and operating agreements
- Recognize the effect these provisions have on valuation discounts
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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
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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
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Interpret the Partnership Profiles Survey of Partnership Re-Sale Discounts as well as closed end mutual funds
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CPE Hours—On-Demand Webinar
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For additional NASBA sponsorship information, including refund, complaint, and/or program cancelation policies, please click here.