Dividend Recapitalizations: A New Market for Valuation Opinions

Business Valuation UpdateVol. 17 No. 6
June 2011
Patricia J. Luscombe, CFA
Jeffrey A. McNamara


The recently enacted 2010 Tax Relief Act has extended the Bush era's maximum 15% tax rate for "qualified" dividends through 2012, eliminating the threat of a significantly higher dividend tax rate for two years. Nonetheless, stronger corporate balance she ...