Try to blend in, this is really more so you will feel comfortable sitting there for a few hours then for any other reason. 

Assessments are based upon FMV using a blend of methods. 

Have the seller carry a rate in the 3's so you can blend the rate down.

A blended approach like that worked for me.

No blending of personal funds with the LLC.

@Jeff Dulla Thanks for the blended rate that's helpful. 

I imagine that there is a blend of both, but which is more prevalent?

The goals would be equitable distribution to the 4 blended marriage kids, fair compensation to the kid who is executor,  and any instructions on whether to demand the 4 properties remain as income for future generations or sold to buy cars, trains and automobiles for the decendants.

I'm hoping your agent is presenting you a blended policy or maximizing your paid up additions to be advantageous to you.Because you feel that you will be in the highest tax bracket the taxable equivalent yields may present well also.  

If you really wanted to calculate the benefit you would use a discount rate as well.Plus there is the terminal value amounts which will contain recapture amount breakout.Then you have to account for possible other passive activities, active participation, AGI, etc.Plus the marginal rate may be a blended rate with adjustments as some states required bonus adjustments.Plus if you are an LP you are passive by default so you need to go through some layers of basis before it gets to your 1040.I mean any number provided has a long way to go.This is an example of how intense some depreciation optimization calculations can be.