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Limited Partnership Interest Valuation
The following guide provides information on books and publications which focus on the valuation of limited partnership interests. Each entry below includes the name of the source or publisher, a brief description of the resource and its 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., 5th edition, 2017
Comprehensive guide demonstrates 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, with sample appraisal reports included for family limited partnerships holding marketable securities, income producing and non-income producing real estate, multiple types of assets, and oil and gas interests.
Sample Family Limited Partnership Appraisal Reports
Partnership Profiles, Inc.
Sample appraisal reports available from this source include reports for limited partnerships holding income producing real estate, marketable securities, mixed assets, and non-income producing real estate. Each report is a complete self-contained appraisal that demonstrates how to value ownership interests in family limited partnerships using both the income approach and the market approach.
PPC's Guide to Business Valuations
Practitioners Publishing Company, annual updates
Three-volume set includes a chapter which focuses on the family limited partnership (FLP) interests, with topics covered in this chapter including advantages and disadvantages of FLPs; IRS attack on FLPs; formation of a FLP; valuation methodology, procedures, and examples; discounts for lack of marketability; IRC Chapter 14 provisions; and important family limited partnership court decisions.
Executive Summary Report on Partnership Re-Sale Discounts
Partnership Profiles, Inc., annual
Annual report provides detailed analysis of the price-to-net-asset-value discounts at which real estate limited partnership interests trade in the secondary market, with partnership categories analyzed on a current and historical basis including equity distributing with low to no debt, equity distributing with moderate to high debt, equity nondistributing, undeveloped land, triple-net-lease, and mortgage loan.
Partnership Profiles Minority Interest Discount Database
Partnership Profiles, Inc., annual
Online database provides secondary market transaction data and historical financial information for more than 385 real estate limited partnerships, with data provided as part of this package including the Executive Summary Report on Partnership Re-Sale Discounts, summary data for partnerships included in this report; and a CD-ROM with detailed financial reports for hundreds of partnerships.
Valuing Undivided Interests in Real Property: Partnerships and Cotenancies
Dennis A. Webb, Appraisal Institute, 2004
Valuation guide demonstrates how to value limited partnership and common tenancy interests, with topics addressed in this text including beginning the valuation process, appraising the real property, determining asset level value, and developing discounts for lack of control and lack of marketability. Table of contents and searchable text are available online via Amazon.com's "Look Inside" feature.
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