The IRS and Treasury issued proposed regulations Friday incorporating present-value principles by which an estate may deduct certain expenses and claims against the estate under Sec. 2053. The primary ...

The author and editors take ultimate responsibility for the content. The discounted cash flow model is used to value companies in the present based on expectations of future cash flows.

Comparing an employee's salary to their expected future earnings can provide insights into their criticality to your company and the fairness of their compensation.