Here’s what you’ll see:
- “How the New QBI Deduction Impacts the Hypothetical Buyer and Seller” (Mark O. Dietrich, Kevin R. Yeanoplos). This is Part 1 of a two-part article on the impact of the new tax law’s Qualified Business Income (QBI) deduction for pass-through entities in determining estimated after-tax cash flow at the investor level, as well as the related change in the fair market value of the entity.
- “Dietrich & Smith’s Debate Challenge Re: FMV of Physician Pay” (BVR Editor). Mark Dietrich and Tim Smith will debate anyone who disagrees with their views on the fair market value of physician compensation, views which refute conventional wisdom. BVR will provide a forum for the debate.
- “The New Duff & Phelps Cost of Capital Navigator – (Some of) Your Questions Answered!” (James Harrington). Responses to audience questions during the first public demo of the Duff & Phelps online Cost of Capital Navigator, which will replace the print versions of the Valuation Handbook series.
- “Re: Comments Concerning S Corp Tax-Affecting Article” (Alan Zipp). This article contains comments on the response from James Alerding to an article on tax-affecting S corps in the December 2017 edition of Business Valuation Update entitled “Tax Affecting S Corporations: It’s Not a Matter of Whether. It’s a Matter of When.”
- “Improving our Work Product (and Professional Image) … One Review at a Time” A letter to the editor from Clint Cronkite (Cronkite & Kissell LLC).
- “Work File Checklist for Discounts and Premiums” (BVR Editor). Documentation requirements based on the Mandatory Performance Framework (MPF) for the Certified in Entity and Intangibles (CEIV) credential.
- “A Recap of the Business Valuation Summit in Bangalore India” (Raymond Moran). The discussions centered around the new draft regulations for a Registered Valuer Organization (RVO), issued by the Ministry of Corporate Affairs, and the valuation education and accreditation required to support India’s rapid growth in the global economy.
The issue also includes:
- An expanded section of “BV News and Trends/Global BV News and Trends.”
- Regular features: “Ask the Experts,” and “Tip of the Month.”
- BV data spotlight: “Pratt’s Stats MVIC/EBITDA Trends,” “ktMINE Royalty Rate Data,” “Economic Outlook for the Month,” and “Cost of Capital Center.”
- BVLaw Case Update: The latest court cases that involve business valuation issues.
To stay current on business valuation, check out the March issue of Business Valuation Update.
Please let us know if you have any comments about this article or enhancements you would like to see.