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Valuing Pass-Through Entities
von Eric J. BarrThe clarity and guidance valuation analysts have beenthirsting for
The business appraisal community regularly names the valuationof pass-through entities as a major issue of concern. Courts, appraisers, and the IRS have long been at odds on the topic, andthe contention within the appraisal community itself over methodsand inputs further complicates the issue. Valuing Pass-ThroughEntities provides clarity for the analyst tasked withvaluation, offering clear explanations of the differentperspectives and approaches to the process.
Valuing Pass-Through Entities cuts through the chatterto:
* Explain the advantages and limitations of different types ofpass-through entities
* Analyze the different viewpoints currently dividing theappraisal community
* Gain a fresh perspective on landmark cases
* Explain how to properly utilize a court-tested model
* Examine detailed sensitivity analyses of different inputs underthe income and market approaches
The book includes illustrative examples, templates, and a usefultechnical supplement, plus case studies that demonstrate thereal-world effects of various pass-through entity valuation methodsand inputs. Detailed analyses and an easy-to-apply model simplifythe process while positively affecting outcomes. Thecompanion website provides the text of landmark court decisions, ablog featuring industry trends and tidbits, additional articles, and the insight of the author and other industry leaders.
Valuation requires the successful juggling of multiplevariables, many of which can have a major impact on value. Analystsneed to know how to balance each factor and apply the appropriaterates and discounts, but a lack of standard practice often leavesthe issue too subjective. Valuing Pass-Through Entitiesclears the air, providing real-world guidelines and tools.
The business appraisal community regularly names the valuationof pass-through entities as a major issue of concern. Courts, appraisers, and the IRS have long been at odds on the topic, andthe contention within the appraisal community itself over methodsand inputs further complicates the issue. Valuing Pass-ThroughEntities provides clarity for the analyst tasked withvaluation, offering clear explanations of the differentperspectives and approaches to the process.
Valuing Pass-Through Entities cuts through the chatterto:
* Explain the advantages and limitations of different types ofpass-through entities
* Analyze the different viewpoints currently dividing theappraisal community
* Gain a fresh perspective on landmark cases
* Explain how to properly utilize a court-tested model
* Examine detailed sensitivity analyses of different inputs underthe income and market approaches
The book includes illustrative examples, templates, and a usefultechnical supplement, plus case studies that demonstrate thereal-world effects of various pass-through entity valuation methodsand inputs. Detailed analyses and an easy-to-apply model simplifythe process while positively affecting outcomes. Thecompanion website provides the text of landmark court decisions, ablog featuring industry trends and tidbits, additional articles, and the insight of the author and other industry leaders.
Valuation requires the successful juggling of multiplevariables, many of which can have a major impact on value. Analystsneed to know how to balance each factor and apply the appropriaterates and discounts, but a lack of standard practice often leavesthe issue too subjective. Valuing Pass-Through Entitiesclears the air, providing real-world guidelines and tools.