C1: Best Practices When Valuing Complex Family Limited Partnerships
Thu, 10:55am - 12:10pm
As professional methodology has advanced, some family limited partnerships (FLPs) may be considered complicated. Adopting a more analytical method for valuing them using the income and market approaches allows appraisers to more accurately and objectively determine value. Using case studies of actual appraisals, delve into the valuations of complex FLPs, such as multiple-asset FLPs, oil and gas FLPs and non-income producing FLPs. Discover how to handle the FLPs that own privately-held stock, other partnership interests, venture capital funds and promissory notes. Learn how to determine discounts for lack of marketability for these complex partnerships and get helpful tips for withstanding scrutiny from the IRS.
NASBA field of study: Specialized Knowledge - Technical (1.5)
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