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Minority Interest Discount Database - Updated Information - Subscribe now and receive instant online access to the Minority Interest Discount Database. This online database can be queried from your desktop to identify detailed real estate limited partnership and REIT data on more than 400 publicly held real estate programs. In this year's edition, we have added 15 new real estate programs and updated prices and historical financial data on actively traded real estate limited partnership and REIT interests. Click Here to see how this information can be used. When ordering a 12 month subscription to the online database, you will also receive the 2016 Executive Summary Report on Re-Sale Discounts and Detailed Partnership Data by mail. The Executive Summary Report and Partnership Data are sent via USPS or overnight delivery. (This report is not sent electronically.) This product provides access to all available data and is designed for appraisers to determine discounts for the valuation of noncontrolling interests in real estate entities such as Family Limited Partnerships (FLP's) for tax related appraisals.  Buy Online Now  for $395 for fastest processing or print off and complete an Order Form that can be mailed or faxed by Clicking Here. For multiple user licensing, Click Here.

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2017 Discount for Lack of Marketability Study - Updated Report Now Available - This study provides objective rate of return measures for implementing the Johnson/Park Empirical Method for determining a discount for lack of marketability for the valuation of interests in privately held corporations and partnerships. Practitioners often apply a fixed discount for lack of marketability without regard to the resulting effect on the rate of return. This practice is inconsistent with the fundamental concept of valuation which equates risk and reward. To determine the size of the discount, three studies were conducted to measure the increase in return required to compensate investors that hold nonmarketable versus marketable securities or investments with longer term risk horizons. The report includes the following sections:

  • Discussion of DLOM and Rates of Returns
  • Study 1 - Private Equity vs. Public Equity Returns
  • Study 2 - Restricted Stock Returns
  • Study 3 - Long Term vs. Short Term Bond Horizons
  • Summary
  • Application/Example
  • Conclusion

This data was the basis for BVR's recent webinar, "Using the Empirical Method for Determining DLOMs" and has been presented at the AICPA, NACVA and ASA Business Valuation conferences. The report will be emailed in a PDF document upon purchase and includes an example to demonstrate how to apply the study. Buy Online Now for $149.

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2017 Rate of Return Study - Newly Updated -The Rate of Return Report is one of the most popular reports. This 16 page study provides detailed information about historical rates of return for real estate entities such as publicly-held limited partnerships and REITs. The report not only provides the detailed information, it also explains the basis for the calculations. The information provided in this report is useful when calculating a discount rate using the Income Approach to value FLPs that hold real estate. The rates of return for limited partnerships and nonlisted REITs include expected returns for distributing, non-distributing, high debt and no debt partnerships. The calculation of the real estate risk premium using the most current data is also included. Get the most recent rate of return data by ordering today and the report will be emailed in PDF format to you for only $139.

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2017 Partnership Guideline Reports  Newly Updated - Need a concise narrative report for comparable partnerships with tables illustrating historical pricing multiples? The Partnership Guideline Reports were created for just that purpose and will save valuable research time. For a description of each report, see (List of Reports). Purchase a report online today and it will be emailed in PDF format today that identifies, analyzes and discusses seven or more partnerships that best represent a specific market segment. Click here to see a SAMPLE excerpt from a report. Each report provides a description of each partnership, lists market pricing multiples (e.g. Price to NAV ratio) and includes a detailed financial summary for each partnership. Now you can have detailed guideline entity information to support your appraisal conclusions in a matter of minutes. Buy a Partnership Report for only $145 per report. *Please note that the oil and gas partnerships in Report #5 have liquidated but the remainder of the report has been updated with current Oil & Gas Industy Data for 2015.

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2017 Closed-End Fund Guideline Reports - Newly Updated with Year End Data - Price to NAV ratios are updated as of August 31, 2017- The Tax Court and the IRS have stated that comparisons using closed-end mutual funds are particularly persuasive for the valuation of FLP's that own marketable securities. The Stock Closed-End Fund Report covers 40 equity funds that own domestic, international, and real estate securities. The Fixed Income Closed-End Fund Report covers 38 bond funds that own government, corporate and municipal fixed income investments. Order a Guideline Report that provides detailed information about closed-end funds (Description of Reports). Click here to see a SAMPLE description from a report. These reports can be used to quantify the discount for lack of control (DLOC). Each 40 + page report will be emailed in PDF format instantly and includes a detailed description of each fund, its distribution policy and investment objective. The annual and monthly Price to NAV ratios (1 - DLOC) for each fund are also included for each of the past 5 years. The Price to NAV Ratios in each report are updated within the first week of every month. The summaries within the reports are updated annually at the end of April after each Closed-End Fund releases its 10K Annual Report. These reports have so much information, they can be used for several appraisals. Save research time and provide empirical evidence to support your appraisal. Buy a Closed-End Fund Guideline Report for $125 per report.

Buy FLP Book

Comprehensive Guide for the Valuation of Family Limited Partnerships - 4th Edition - This 200+ page book is a step by step guide that illustrates how to use rates of return, publicly held limited partnership data and closed-end funds to value privately held FLP interests and other noncontrolling interests. It is a comprehensive compilation of research that demonstrates the use of the Income and Market Approach for FLP appraisals involving real estate, marketable securities, and other assets. The 4th Edition includes updated information on several key issues that affect discounts for lack of control and lack of marketability. Plus a substantial section is devoted to historical rate of return data for real estate limited partnerships and REITs. The book includes both an explanation of the data as well as how to apply it in a practical format. Please Click Here to see all the most recent research, analyses, and explanations that are in this book. This new edition contains 5 valuation case studies that show you step by step how to value FLP interests that own marketable securities (stocks, bonds and money market investments), income and nonincome producing real estate, multiple types of assets and oil/gas assets. The book includes all of PPI's annual Partnership Re-Sale Discount Studies published between 1992-2009. A complete section of the book is devoted to explaining and supporting the IRR Method for calculating discounts for lack of marketability along with 5 examples of how to apply this method when determining discounts for lack of marketability. Also, the book includes closed-end fund data sources and what you need to know about IRC § 852 when using closed-end funds, and much more. For more information, see the Table of Contents. Order the 4th Edition for $159.

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Sample Appraisal Reports - Invaluable for Report Writing- For many years, Partnership Profiles has offered data and research for the valuation of family limited partnerships. We have been asked numerous times to provide Sample Appraisal Reports that demonstrate how to use the data and explain the methodology in a report format. So, we are pleased to offer four different Sample Appraisal Reports for sale - Report #11 Income Producing Real Estate, Report #12 Marketable Securities, Report #13 Mixed Assets and Report #14 Nonincome Producing Real Estate. For information about each report, see FLP Sample Appraisal Reports . Get a jump start on writing your report by using these samples as a template or improve your existing reports. Buy a Sample Appraisal Report. All Sample Reports are sent via US Mail. If you would like the shipment expedited, please choose the Fedex option during check out.

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Executive Summary Report - Formerly known as the ReSale Discount Study, this report is not available for order separately but it is included with an annual subscription to the database. For more information, please CLICK HERE.

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