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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.

The Moderating Valuation Effects of the Organizational Form of Flow Through Entities