Corporate valuations are a function of expected cash flows, risk, and growth. While the reduction in tax rates triggers the most obvious revision to expected cash flows, other provisions of the bill may also significantly influence cash flows for individual companies.

Revenue Ruling 59-60 is over 50 years old and it continues to be a foundational document for estate planning and business valuation professionals. This book is a non-technical resource. It clearly explains how business appraisers attempt to translate the guidance found in the Ruling into actual valuation engagements.

Mercer Capital has been providing valuations for tax compliance since 1982. Our opinions are well-reasoned and thoroughly documented. Mercer Capital’s internal review and quality control processes are designed to generate expedited results that minimize common mistakes in process and analysis, particularly in situations where service and delivery needs are high. Mercer Capital also offers a diversity of services to its clients, including efficient fees for the valuation of partnership and LLC interests, as well as the most comprehensive services for complex entities and business models.