How the New QBI Deduction Impacts the Hypothetical Buyer and Seller

Business Valuation UpdateVol. 24 No. 3
March 2018
Mark O. Dietrich, CPA
Kevin R. Yeanoplos, CPA/ABV/CFF, ASA
federal taxation
tax, tax affecting, discounted cash flow (DCF), s corporation

Summary

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.