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- W2767804531 abstract "This chapter explains the characteristics of pass-through entities, the issues surrounding the valuation of pass-through entities, theoretical and empirical evidence of a premium for pass-through status, key court cases and models developed to measure the value of pass-through entities. Pass-through entities come in many shapes and sizes, whether an S corporation, limited liability company, or partnership. Every valuation analyst faces the question of what to do about taxes when valuing an entity that has elected to be treated as an S corporation under the Internal Revenue Code (IRC). The standard of value in any business valuation assignment can have a significant effect on the final estimate of value. If the business interest being appraised is a minority ownership interest-that is, the appraisal of the ownership interest not having the prerogatives of control, then a direct comparison with values of other minority interests is the most appropriate method of valuation." @default.
- W2767804531 created "2017-11-17" @default.
- W2767804531 creator A5048517152 @default.
- W2767804531 date "2016-10-28" @default.
- W2767804531 modified "2023-09-24" @default.
- W2767804531 title "Valuation of Pass-Through Entities" @default.
- W2767804531 doi "https://doi.org/10.1002/9781119448662.ch18" @default.
- W2767804531 hasPublicationYear "2016" @default.
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