Inside Pratt’s Stats: Impact of Entity Form on Selling Price (Part 2)

Business Valuation UpdateVol. 24 No. 1
January 2018
Eric J. Barr, CPA, ABV, CFF, CVA, CFE
Peter L. Lohrey, Ph.D., CVA, CDBV
S corps
pratt's stats, S corp valuation, tax affecting, s corporation, pass-through entity


Based on the results of various statistical analyses of Pratt’s Stats transactional data, this article explains how transaction size and the entity form support the existence (and the magnitude) of the “pass-through entity premium.”