Limited Partnership Interest Valuation
The following guide provides information on books and publications which focus on valuation of limited
partnership interests and related topics. Each entry listed below includes a brief description of the
resource and its primary features and notes any information that is available free online.
Select from the following resources:
Comprehensive Guide for the Valuation of Family Limited
Partnerships
Partnership Profiles, Inc., 4th edition, 2011
Comprehensive guide illustrates how to use closed-end fund, real estate investment trust, and real estate
limited partnership data to value limited partnership interests in family limited partnerships holding
real estate, marketable securities, mixed assets, and oil and gas interests. Table of contents
can be viewed free online.
PPC Guide to Business Valuations
Practitioners Publishing Company, annual updates
Three-volume set includes a chapter on family limited partnerships (FLPs) covering topics such as overview
and formation of FLPs; valuation methodology, procedures, and examples; discounts for lack of marketability;
IRC Chapter 14 considerations; and recent court cases. Detailed table of contents can be viewed free online.
Executive Summary Report on Partnership Re-Sale
Discounts
Partnership Profiles, Inc., annual
Report provides detailed analysis of secondary market price-to-net-asset-value discounts for real estate
limited partnership interests by partnership type (equity, undeveloped land, and triple-net-lease), debt
level (low to no debt and moderate to high debt), and current distributions (distributing and non-distributing).
Partnership Profiles Minority Interest Discount
Database
Partnership Profiles, Inc., annual
Database provides secondary market transaction data and historical financial information for over 360
publicly-registered limited partnerships. Database package includes the Executive Summary Report on Partnership
Re-Sale Discounts; detailed financial data including property holdings, distribution history, debt levels,
and operating statistics; and a CD-ROM containing the most recent annual and quarterly financial reports
for hundreds of publicly-registered limited partnerships and real estate investment trusts.
Valuing Undivided Interests in Real Property:
Partnerships and Cotenancies
Webb, Appraisal Institute, 2004
Publication demonstrates how to value real estate limited partnership interests and common tenancy interests
in real estate, including development of appropriate discounts for lack of control and lack of marketability.
Table of contents is available free online.
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