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The Tax Cuts and Jobs Act impacts the federal tax treatment of C corps, pass-through entities, and their respective ownership interests, and these changes will affect both the conduct of business valuation and the values of businesses and equity ownership interests. The Tax Cuts and Jobs Act contains temporary changes in the individual income tax rate structure, “bonus depreciation,” limitations on state and local tax (SALT) deductions, and “qualified business income” deductions for certain PTEs. There are also permanent changes such as the reduction of the corporate income tax rate and limitations on the deductibility of business interest expense. Daniel R. Van Vleet, ASA, will guide you on the potential impact these attributes will have on the valuation process and indications of value. Attend and be better prepared for valuation in 2018.
Program Agenda
Permanent reduction of the corporate income tax rate
Temporary changes in the individual income tax rate structure
Temporary “bonus depreciation” on purchases of qualified property
Permanent limitations on the deductibility of business interest expense
Temporary limitations on state and local tax (SALT) deductions
Temporary 20 percent “qualified business income” (QBI) deduction for certain PTEs
Learning Objectives
Describe how the temporary and permanent changes in the corporate and individual income tax rate structure affect the absolute and relative values of ownership interests in C corps and PTEs
Explain how to address bonus depreciation calculations in the DCF method
Discuss how to address the deduction limitation on business interest expense in the DCF method
Describe how the SALT deduction limitation and 20 percent QBI deduction affect the relative values of ownership interests in C corps and PTEs
Summarize how to adjust the Van Vleet Model to reflect the various tax changes as well as the temporary and permanent characteristics of the Act
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