Topic
Flow-through entity
About: Flow-through entity is a research topic. Over the lifetime, 2 publications have been published within this topic receiving 1 citations. The topic is also known as: FTE & pass-through entity.
Papers
TL;DR: In this article, the authors investigate acquisition transactions of privately held flow through entities to determine which characteristics moderate valuation differentials between these types of entities, and identify a fact pattern of when a situation arises that provides a distinction of such potential valuation differences.
Abstract: A flow through entity is a legal form of entity choice where income is passed directly to the owners. Types of flow through entities are; general partnerships, limited partnerships, limited liability companies, master limited partnerships and S Corporations. Although, a common tax regime exists among S Corporations, partnerships, limited liability companies, and master limited partnerships, prior literature has implied there should also be corresponding valuation parity among these entities. The literature is void in identifying a fact pattern of when a situation arises that provides a distinction of such potential valuation differentials. This research intends to add incrementally to the literature by investigating acquisition transactions of privately held flow through entities to determine which characteristics moderate valuation differentials between these types of entities.
2 citations
TL;DR: In this paper, the authors investigate acquisition transactions of privately held flow through entities to determine which characteristics may moderate valuation differentials between these types of entities, and identify a fact pattern of when a situation may arise that provides a distinction of such potential valuation differences.
Abstract: A flow through entity is a legal form of entity choice where income is passed directly to the owners. Types of flow through entities are; general partnerships, limited partnerships, limited liability companies, master limited partnerships and S Corporations. Although, a common tax regime exists among S Corporations, partnerships, limited liability companies, and master limited partnerships, prior literature has implied there should also be corresponding valuation parity among these entities. The literature is void in identifying a fact pattern of when a situation may arise that provides a distinction of such potential valuation differentials. This research intends fill that break in literature by investigating acquisition transactions of privately held flow through entities to determine which characteristics may moderate valuation differentials between these types of entities.
Performance Metrics
| Year | Papers |
|---|---|
| 2012 | 1 |
| 2009 | 1 |