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This guide presents her Simplified Model for S corporation valuation that cuts away the confusionof prior case law and the complexity of prior economic models. Based on sound financial reasoningand financial reality-and using plain language that analysts, attorneys, and other users of valuationreports will readily understand-this new guide streamlines and synthesizes the exercise, so that theconcepts are clear and more easily conveyable to a court, a client, or an owner. Chapters comparethe Simplified Model to Traditional Models, discuss single-tax entities vs. double-tax entities,valuation other than the single income approach and more.

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