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As professional appraisal methodology has advanced, so has the valuation of family limited partnerships (FLPs) and limited liability companies (LLCs). Adopting an analytical method for valuing FLPs and LLCs using the income and market approaches allows appraisers to more accurately and objectively determine a value that can withstand the scrutiny of IRS challenges. Experts Bruce Johnson, Jim Park, and Spencer Jefferies conduct case studies to teach the best practices for valuing noncontrolling, nonmarketable FLP and LLC interests. An in-depth understanding of the Partnership Profiles marketplace will also be presented. Practitioners will understand how to determine discounts for lack of control and lack of marketability for these entities and where to get objective data to support the calculation of value.
Program Agenda
Valuing FLPs using the traditional method
The asset-based approach using a case study
Relevant court cases
Pitfalls of using general averages from studies and court cases
Alternative approaches
The income approach using case studies
The market approach using case studies
Determining a discount for lack of marketability
Real estate, marketable securities, and mixed assets FLPs
IRS challenges and court cases
Learning Objectives
Learn how to value FLP and LLC minority interests that hold real estate, marketable securities and mixed assets
Understand the important components to include in the preparation of your appraisal report to support your conclusions
Based on real case study examples, attendees will learn how to use rate of return comparisons to determine discounts for lack of marketability
Attorneys, accountants, and business valuation practitioners will all learn important factors that will help with the formation, transfer and operation of FLPs and LLCs
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