A Discount Rate Symposium—Concluded Future Damages—Before- and After-Tax Discount Rates
Pre-Tax Damages Cumulative Present Values
BTCF AT BTDR v. ATCF AT ATDR
Period 1 BTCF $100,000; 5% Growth Rate; 40% TR;
162/3% BTDR and 12% ATDR
Contributor Notes
Everett P. Harry, CPA, a partner with Harry ♦ Torchiana LLP, San Francisco, California has over twenty-five years experience in public accounting, focusing most of his professional career on complex business litigation and disputes, as well as government contracts consulting.
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This article originally appeared in the Fall 2012 issue of Dunn on Damages—The Economic Damages Report for Litigators and Experts, published by Valuation Products and Services, LLP. For more information regarding Dunn on Damages go to http://www.valuationproducts.com/Dunn.html.