Most valuation experts use data from the syndicated limited partnership (SLP) market to determine applicable valuations for family limited partnerships (FLPs) that hold real estate. However, in the past several years, there has been a noticeable decline in the discounts and yields for SLPs. Our analysis of 19 partnership studies that span more than 10 years, shows that liquidation announcements, or liquidation-like behavior, decreases discounts by up to 20 percentage points. Conversely,
All access premium subscription
Please Log in if you are currently a Trusts & Estates subscriber.
If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.
Questions about your account or how to access content?
Contact: [email protected]