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Limited Partnership Interest Valuation


Limited Partnership Interest Valuation is a resource guide to publications which focus on valuation of limited partnership interests and related topics.

Each entry below includes the source organization and a link to its website, a description of the resource and its primary features, and indicates any information that is accessible free online.

For a comprehensive listing of books, publications, and other resources which focus on business appraisal, intangible asset appraisal, and related financial and economic topics, see Business Valuation Books and Publications.


To learn more about our other resource guides, please see the site map or search by keyword using the search box at the upper right.




Comprehensive Guide for the Valuation of Family Limited Partnerships
Partnership Profiles, Inc., 3rd edition, 2006
200+ page book is a step-by-step guide that illustrates how to use closed-end fund, REIT, and public limited partnership data to value privately-held FLP interests. Third edition includes the results of a new study on how much of a discount for marketability is imbedded in public data, as well as two new studies on how to objectively support a discount for lack of marketability. Table of contents available free online.

PPC Guide to Business Valuations
Practitioners Publishing Company, annual updates
Co-authored by Jay Fishman and Shannon Pratt, this comprehensive three-volume guide takes readers through each step of an engagement and includes a case study to illustrate each method and the related issues. Topics covered in Chapter 14 include overview and formation of FLPs, valuation methodology, procedures, and examples, discounts for lack of marketability, IRC Chapter 14 considerations, and recent case decisions. Detailed table of contents available free online.

Executive Summary Report on Partnership Re-Sale Discounts
Partnership Profiles, Inc., annual
20-page report provides a detailed analysis of the current state of price-to-value discounts based on the prices at which minority interests in real estate partnerships traded in the secondary market, together with a historical look at discounts. Summary reports price-to-value discounts for each partnership included in the survey as well as average price-to-value discounts for five categories including: (i) equity - distributing (low to no debt); (ii) equity - distributing (moderate to high debt); (iii) equity - non-distributing; (iv) undeveloped land; and (v) triple-net-lease.

Partnership Profiles Minority Interest Discount Database
Partnership Profiles, Inc., annual
Interactive database provides access to valuable market data compiled in connection with annual Partnership Re-Sale Discount Surveys. Includes an interface enabling appraisers to quickly access market data on more than 300 real estate partnerships.

Valuing Undivided Interests in Real Property:
Partnerships and Cotenancies

Dennis A. Webb, MAI, ASA, Appraisal Institute, 2004
Publication bridges the gap between real property appraisal and business valuation, providing real property appraisers with a working knowledge of the conceptual and technical requirements of business valuation, and business appraisers with insight into the underlying real property and its appraisal techniques. This practical text demonstrates the complete valuation process for a family limited partnership that holds real estate, and again for common tenancy ownership of the same property.



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