This content was published prior to the merger of equals between BKD and DHG on June 1, 2022. See all FORsights for the most up-to-date articles, webinars, and videos.
Tax Affecting in Valuations – Court Cases & Trends
Join BKD to learn about recent court cases that support the position of some valuation firms that tax affect pass-through entities. Tax affecting pass-through entities has been a long-contested area within valuations with the IRS. In addition, we will address how the Tax Cuts and Jobs Act (TCJA) impacted tax affecting in valuations.
Learning Objectives
Upon completion of this program, participants will be able to:
- Explain how valuation firms handled the tax affecting of pass-through entities
- Discuss rationale and challenges with IRS challenges focusing on tax affecting pass-through entities
- Discuss recent court cases favoring tax affecting pass-through entities
- Describe what has changed in valuations related to tax affecting since the TCJA