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In recent years, there has been increased demand for valuation services specifically geared to Family Limited Partnerships ["FLP's"] or Limited Liability Companies [LLC's"] serving legitimate investment and estate planning purposes. In short, these entities hold various assets, from publicly-traded securities to revenue-producing properties to land for development for ultimate transfer to heirs while in the meantime, under certain circumstances, minimizing the estate/gift tax bite and providing added flexibility. Gifts of fractional interests establish value once and for all, liberating future appreciation from the transfer tax. There also has been stronger demand for valuations involving professional practices for a variety of purposes, particularly medical once as new statutes - from the Stark laws to "Obamacare" have made such valuations quite industry regulatory, reimbursement, competition and technology specific .
That area of Business Valuation is for the experts, in the sense that discounts which are legally available must be based on reasoned and well-documented judgement calls, and certainly not from any formula or software package. In other words, all discounts must be supported by relevant studies and should not conflict with the case law in any way. The case law has been growing exponentially in recent years, and one way to keep up is to consult our T&E Case Alert: Click here !
J.L. Pierson & Co. LLC has been heavily involved in this field, and in particular in the following types of projects:
Complex fractional real estate portfolio valuations.
Valuation of interests in FLP's and LLCs holding marketable securities, real estate or both, as well as investment partnership interests.
Valuation of accounting, medical, dental and law Professional Practices, often for marital dissolution cases, "earn-outs" buy-outs and other purposes.
J.L. Pierson, ASA has been involved in many such intangible-heavy, often litigation-driven valuations, and welcomes your inquiries. J.L. is keeping current in this area. He has significant experience using the Mercer model, the Partnership Profile ® data, as well as Pluris, FMV and several others
J.L. PIERSON & CO. LLC
P.O. Box 2392
Darien, CT 06820-0392, U.S.A.
Voice: (203) 325-2703
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Revised -- 10/27/14