Here’s what you’ll see:

• “Inside Pratt’s Stats: Impact of Entity Form on Selling Price (Part 2)” (Eric J. Barr, Marks Paneth, and Peter L. Lohrey, Montclair State University). This is the second part of 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-through status of the seller. This article is based on the results of various statistical analyses of Pratt’s Stats transactional data.

• “Use and Misuse of Survey Data to Set Physician Compensation.” This is an excerpt from the recently released BVR/AHLA Guide to Valuing Physician Compensation and Healthcare Service Arrangements,2nd edition. Timothy Smith (one of the book’s co-editors) interviews Meghan Wong, assistant director, data solutions, Medical Group Management Association (MGMA).

• “Book Review: Understanding Business Valuation: A Practical Guide to Valuing Small to Medium Sized Businesses, 5th Edition” (James W. Brockardt, BCG Valuations). The newest version of one of the leading business valuation texts by Gary Trugman.

• “The Price to Value Disconnect: No End in Sight” (David Foster, Business Valuation Resources). Interesting observations from the EuroGrowth 2017 conference in London.

• “Lawyers Provide Pointers to Testifying Experts” (BVR Editor). Coverage of the AICPA FVS conference in Las Vegas

• “Business Valuation Year in Review 2017” (BVR Editor). It was another eventful year for the business valuation profession, and here’s a wrap-up of notable developments of 2017.

• “2017’s Top Business Valuation and Damages Cases” (BVR Editor). BVLaw’s selection of the most educational cases of 2017.

The issue also includes:

• An expanded section of “BV News and Trends/Global BV News and Trends.”

• Regular features: “Ask the Experts,” and “Tip of the Month.”

• BV data spotlight: “Pratt’s Stats MVIC/EBITDA Trends,” “ktMINE Royalty Rate Data,” “Economic Outlook for the Month,” and “Cost of Capital Center.”

• BVLaw Case Update: The latest court cases that involve business valuation issues.

To stay current on business valuation, check out the January issue of Business Valuation Update.