The long-simmering debate regarding the proper methods by which to value an S corp or pass-through entity has taken many twists through the years. As new models are introduced, each claiming to accurately capture the true value of these entities' tax structures, the courts have weighed in with decisions that at times seem to refute the larger body of knowledge in development. Though the debate continues, research from the academic sector has begun to shed light on methods that should greatly aid the valuation process of these tricky entities. In Pass-Through Entity Valuation Update: The Significant Impact of Academic Research on the Debate, expert appraiser Nancy Fannon and Keith Sellers, the LaGrange Eminent Scholar of Business Valuation at the University of North Alabama, will join BVR for an in-depth examination of this research, what it means for the valuation of pass-through entities, and what every appraiser should know when facing a pass-through valuation assignment.