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Comprehensive Guide for the Valuation of Family Limited Partnerships 3rd Edition In the years since the release of the second edition of this book, a number of new issues have arisen regarding the valuation of interests in a privately held family limited partnerships. Many of these issues involve fundamental questions about using supportable empirical data and the methodology on how to use such data. This book contains all the latest information to address these issues. Due to the number of legal issues associated with FLPs in recent years, a special section of this book has been dedicated to providing an in-depth analysis of the various pitfalls often found in forming, operating and gifting FLPs. This section was written by Stephanie Loomis-Price of the law firm Baker Botts, LLP. This section is in addition to an updated and expanded section on FLP court cases. Buy now for $149.00 plus shipping and handling. "Readers will find this a very useful guide when valuing FLP or other minority investment holding company interests . . . the valuation methods put forward are sound and applicable for almost any valuation purpose." --Shannon P. Pratt's comments on the 1st Edition What is New and Expanded: Two new studies and an update of our existing study that demonstrates how to quantify and support discounts for marketability. A discussion of what components are needed to have a thorough appraisal report for valuing FLPs. What you need to know if the IRS or an opposing expert questions the validity of using publicly held limited partnership data. What is I.R.C. § 2036 and what legal issues do you need to be aware of to value FLPs. The first ever released results of a study that indicates what portion of the discount from publicly held limited partnership data is derived from a lack of marketability. Explanation of how sale transactions for interests in publicly-held partnerships are handled. A discussion of the primary differences between REITs and publicly-held limited partnerships. Updated REIT and publicly-held limited partnership rate of return information. 5 new calculation of value examples for FLPs holding: marketable securities, income producing real estate, nonincome producing real estate, mixed assets, oil and gas interests. What you need to know about registered investment company regulations and I.R.C. § 852 when using closed-end funds. A new study which quantifies the adjustment for discounts to closed-end fund data. How to value a FLP with marketable securities if only dividend and interest income is paid out annually. A completely revised and updated section reflecting discounts observed in Court cases involving FLPs. How to use and adjust Price-to-Gross Cash Flow Multiples to value real estate partnerships. Issues to consider when valuing FLPs with: Multiple-Tiered Limited Partnerships, Nonmarketable Securities, Promissory Notes. A discussion of how assignee interests differ from limited partnership interests. Guidance on how to value general partnership interests. Click Here to Order the 3rd Edition of the Comprehensive Guide for the Valuation of Family Limited Partnerships

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