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Limited Partnership Interest Valuation
Limited Partnership Interest Valuation is a guide to books and publications which focus on
valuation of limited partnership interests and related topics.
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Each resource listed below includes the source or publisher, a description of the resource and its
primary features, and any information that is accessible free online.
For more information on books and publications which focus on business appraisal and related topics,
see Business Valuation Books and Publications.
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Comprehensive Guide for the Valuation of
Family Limited Partnerships
Partnership Profiles, Inc., 3rd edition, 2006
Guide illustrates how to use closed-end fund, REIT, and limited partnership data to value ownership interests
in family limited partnerships (FLPs) holding real estate, marketable securities, and oil and gas interests.
Detailed table of contents available free online.
PPC Guide to Business Valuations
Practitioners Publishing Company, annual updates
Three-volume set includes section on limited partnership valuation engagements 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 case decisions. Detailed table of contents available
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 and historical financial information for limited partnership
interests in over 300 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 disc containing the most recent annual and quarterly
reports for publicly-registered, non-publicly-traded limited partnerships and REITs.
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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