The income approach to valuing closely-held business interests is primarily based on an estimation of future earnings capacity. The first step in the process of calculating future earnings is to ...

Realty Income (O) has quietly delivered steady gains this year, and with shares drifting higher again this month, many income-focused investors are asking whether the current price still offers a ...

Multi-tiered entities (MTEs) offer businesses a sophisticated organizational structure with multiple layers of ownership and control. But the complex ownership structures and intercompany ...