A pass-through entity is usually worth more than an identical C corporation — but tax-affecting the difference correctly can move a valuation by double digits.
California and Oregon just rewrote the rules for MSO-owned physician practices — and left dental and veterinary roll-ups almost untouched. The valuation gap between them is no longer theoretical.
Fair market value and fair value sound alike and behave very differently — and the gap between them is where much of the money in a buyout fight lives.
From VC deal activity to corporate acquirers, artificial intelligence is already reshaping how capital moves — and the earliest evidence is in the funding data, not the headlines.
Multiple compression, capital expenditure scrutiny, and LIFO accounting all move differently depending on whether inflation turns out to be transitory or permanent.
Business value depends on future cash flows, not history — which made the valuation date, more than any single input, the thing that mattered most during COVID-19.
The Mandelbaum case laid out ten factors courts still look to when sizing a marketability discount on private company shares.
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