Implied Discount rate - NABE

More documents

Recommendations

Info

NoticeANY TAX ADVICE IN THIS COMMUNICATION IS NOTINTENDED OR WRITTEN BY KPMG ORPRICEWATERHOUSECOOPERS LLP TO BE USED, ANDCANNOT BE USED, BY A CLIENT OR ANY OTHER PERSON ORENTITY FOR THE PURPOSE OF (i) AVOIDING PENALTIESTHAT MAY BE IMPOSED ON ANY TAXPAYER OR (ii)PROMOTING, MARKETING OR RECOMMENDING TOANOTHER PARTY ANY MATTERS ADDRESSED HEREIN.You (and your employees, representatives, or agents) may disclose to any and allpersons, without limitation, the tax treatment or tax structure, or both, of anytransaction described in the associated materials we provide to you, including, butnot limited to, any tax opinions, memoranda, or other tax analyses contained inthose materials.The information contained herein is of a general nature and based on authoritiesthat are subject to change. Applicability of the information to specific situationsshould be determined through consultation with your tax adviser.2
Agenda• Background• Measuring discount rates• Income method under final cost sharing regulations• 2011 Temporary and proposed cost sharing regulations• Discount rates used in different forms of payment3
Page 4 and 5: Background• Discount rates reflec
Page 6: Risk vs. Expected ReturnThe least l
Page 9 and 10: Income Method• Under the income m
Page 11 and 12: Financial Projections and Discount
Page 13 and 14: The 2011 temporary regulations: dif
Page 15 and 16: The “Implied Discount rate”: in
Page 17 and 18: 2011 Temporary Regulations - Exampl
Page 19 and 20: Forms of Payment and Discount Rates
Page 22: Discount rate of revenue stream - N

Implied Discount rate - NABE

Create successful ePaper yourself

Delete template?

Save as template?