Advanced Topics and Case Studies When Valuing Family Limited Partnerships and LLCs

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Training Event Transcripts
July 25, 2023
Bruce A. Johnson, ASA
methodology, estate and gift taxation
discount rate, family limited partnership (FLP), income approach, tax court, weighted average cost of capital (WACC), calculation of value, discount, limited liability company, market approach, net asset value approach (NAV)

Summary

As professional methodology has advanced and tax court cases have confirmed, employing analytical techniques to value family limited partnerships/LLCs using the income and market approaches allow appraisers to determine an accurate value objectively. Certain types of partnerships may be considered complicated. This webinar will focus on valuing more complex FLPs using case studies. Mr. Johnson will present empirical data that support the use of these objective appraisal methods and share his opinion on current issues such as how to handle the FLPs that own highly leveraged real estate, mixed assets, undeveloped land, private equity, and hedge funds.
Advanced Topics and Case Studies When Valuing Family Limited Partnerships and LLCs
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