BV804-CON Session: Cost of Capital Update: Impact of Tax Cuts and Jobs Act

CE 1.5 | Business Valuation

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Session Description

This presentation will examine the components of the cost of capital: the impact of "QExit" and changes in inflationary expectations on the risk-free rate; estimates of equity risk premium; cost of debt capital and the impact of the interest expense deduction limitations of the Tax Cuts and Jobs Act of 2017. The session also examines the changes in the taxation of pass-through entities and the impact on cost of capital.


Roger J. Grabowski, FASA Managing Director | Duff & Phelps

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Disclaimer: The opinions expressed in this presentation are that of the presenter(s) and do not necessarily reflect the views and opinions of the American Society of Appraisers.

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Pricing $79.00
ASA-Member $59.00
Non-Member $79.00
Available Yes