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An undivided interest in real estate is a direct interest of less than 100% in real property. While the creation and transfer of the interests are a frequently used estate planning tool, there are numerous complications in valuing these interests. They are “direct” in that there is no intermediate entity (i.e., a partnership) holding title to the land, these interests exist in the estates of numerous decedents, and there is no organized market for transactions in such interests, and thus there is almost no market data. Yet, they must be valued. Join Ted Israel for this must-attend session to gain a wealth of knowledge on this topic.
Program Agenda
Introduction
Definition
The Issue-What Are These Interests Worth?
In What Context Will This Issue Arise?
Attributes (Rights/Benefits) of Undivided Interests
The IRS’s Posture
Discussion of Tax Court Cases
Approaching The Discount:
Who Can Do This Analysis?
Applicable Standards
Simple Dos and Don'ts
Fees and Cost Justification
Partition Analysis
Market Data
Illustrations
Questions
Learning Objectives
Get technical and practical guidance enabling you to assist your clients in valuing undivided real estate interests
Learn the unique issues these interests pose, where they arise, and methods to value them
Gain an understanding of the IRS position on undivided interest
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