2025 IAC BV - Valuation Issues with Private Equity Interests

Session Description

Discussion of unique valuation issues and tax planning opportunities for both limited partner and general partner interests. General partner, carried interests, and promotes often have option-like behavior and may require more complex valuation methodologies. Both limited partner and general partner interests have differing levels of marketability and control, and taxpayers often have multiple private equity investments, all with slightly different marketability characteristics. Frequently, there are also multiple tiers of entities which need to be considered in the selection of appropriate adjustments or discounts.

Speaker

Quinn Shearer, ASA
Dan Daitchman, ASA

Continuing Education

Review of this session recording will award 1.2 CE hour. 

CPE credit is not awarded for this pre-recorded offering.