Valuing Pass-Through Entities / Wiley Finance Editions (ePub)

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.