#NACVANation

Valuing Family Limited Partnerships Workshop

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

	Program Description		Who Should Attend
	How You Will Benefit		Online Schedule
	What You Will Cover		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

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

Who Should Attend

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

Valuing Family Limited Partnerships Workshop Faculty

To register, select the date and location you'd like to attend and click the "Register Online" button for our online event registration. Contact Member/Client Services at (800) 677-2009 for questions or registration assistance.

Five-Day Live Online Webinar Schedule
			Early Registration Discounts and Deadlines
	Dates	Time	10%
	October 22–26	Monday–Friday, Noon–1:00 p.m. MT	9/30/2018


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

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 Live Course (8 Hrs CPE)	$650	$585
Five-Day Live Webinar (5 Hrs CPE)	$650	$585

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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