Inside Pratt’s Stats: Impact of Entity Form on Selling Price (Part 1)

Business Valuation UpdateVol. 23 No. 12
December 2017
Eric J. Barr, CPA, ABV, CFF, CVA, CFE
Peter L. Lohrey, Ph.D., CVA, CDBV


Editor’s note: This is a two-part article that explains how transaction size and the entity form of the buyer and seller support the existence (and the magnitude) of the “pass-through entity premium” where the buyer is able to take advantage of the pass-t ...