How New QBI Deduction Impacts the Hypothetical Buyer and Seller, Part 2

Business Valuation UpdateVol. 24 No. 7
July 2018
Mark O. Dietrich, CPA
Kevin R. Yeanoplos, CPA/ABV/CFF, ASA

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federal taxation
tax, tax affecting, discounted cash flow (DCF), s corporation

Summary

Part 2 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.