Barr, Eric J.

Valuing Pass-Through Entities

Barr, Eric J. - Valuing Pass-Through Entities, ebook


Ebook, ePUB with Adobe DRM
ISBN: 9781118848616
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Printing82 pages with an additional page accrued every 9 hours, capped at 82 pages
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The clarity and guidance valuation analysts have been thirsting for

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 inputs further complicates the issue. Valuing Pass-Through Entities provides clarity for the analyst tasked with valuation, offering clear explanations of the different perspectives and approaches to the process.

Valuing Pass-Through Entities cuts through the chatter to:

  • Explain the advantages and limitations of different types of pass-through entities
  • Analyze the different viewpoints currently dividing the appraisal community
  • Gain a fresh perspective on landmark cases
  • Explain how to properly utilize a court-tested model
  • Examine detailed sensitivity analyses of different inputs under the income and market approaches

The book includes illustrative examples, templates, and a useful technical supplement, plus case studies that demonstrate the real-world effects of various pass-through entity valuation methods and inputs. Detailed analyses and an easy-to-apply model simplify the process while positively affecting outcomes.  The companion website provides the text of landmark court decisions, a blog featuring industry trends and tidbits, additional articles, and the insight of the author and other industry leaders.

Valuation requires the successful juggling of multiple variables, many of which can 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.

Keywords: Valuation, Valuing Pass-Through Entities + Website, Eric J. Barr, valuation, appraising pass-through entities, applying tax rates to pass-through entities, applying different value standards, business appraisal, valuation case studies, valuation templates, valuation blog, valuation website, landmark valuation cases, types of pass-through entities, Modified Delaware MRI model, valuation models, valuation theory, valuation data, pass-through entity tax guide, valuing LLCs, appraising partnerships, valuing S Corps, business valuation analysis

John Wiley and Sons, Inc.
Publication year
Wiley Finance
Page amount
272 pages
Printed ISBN

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