Valuing Pass-Through Entities + Website

The clarity and guidance valuation analysts have been thirsting for Valuing Pass-Through Entities provides clarity for the analyst tasked with valuation, offering clear explanation of the different perspectives and approaches to the process. Detailed analysis and comparison of all possible options provide a landscape against which readers can evaluate current methods, or employ an easy-to-apply model that simplifies the process while positively affecting outcomes. The book includes illustrative examples, templates, and a useful technical supplement, plus case studies that demonstrate the real-world effects of various valuation methods. The companion website provides additional cases and information, including a blog featuring industry trends and tidbits, additional articles, and the insight of the author and other industry leaders. The business appraisal community regularly names the valuation of pass-through entities as a major issue of concern. Courts, appraisers, and the IRS have long been at odds on the topic, and the contention within the appraisal community itself over methods and approaches only further complicates the issue. Valuing Pass-Through Entities cuts through the chatter to address the most controversial issues. Analyze the different viewpoints currently dividing the appraisal community Gain a fresh perspective on landmark cases and utilize a court-tested model Examine detailed sensitivity analyses of different inputs under different approaches Learn the advantages and limitations of different pass-through entity types Valuation requires the successful juggling of multiple variables, each of which can potentially have a major impact on value. Analysts need to know how to balance each factor and apply the appropriate rates and discounts, but a lack of standard practice often leaves the issue too subjective. Valuing Pass-Through Entities clears the air, providing real-world guidelines and tools.