Talk of The Villages Florida - View Single Post - The Villages and the IRS. From Lauren Ritchie
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Old 03-09-2009, 08:31 PM
iaudit iaudit is offline
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Quote:
Originally Posted by katezbox View Post
Hi Batman,

I hear you - but the $50M is not pure profit to the developer. It is an amount to represent the net present value of the earnings stream that the facilities would generate. If you were to sell a business, you would not sell it based on assets less liabilities. The increased amount that you would want would include the hard work you have put into the business that will generate future earnings.

k
Kate

The trouble is, the developer is not selling a business. He is selling assets that represents amenities that the residents are entitled to use. There is no arms length transaction here between a willing buyer and a willing seller. In fact, who else would be willing to buy the recreational facilities besides the central district.

In addition, if you read the IRS report, they did not take into account the effect of the bond payments on the future earnings stream. I believe the report also indicates that he was double counting the future earnings streams because he was using the same amenity fees from previous assets sales to determine the cash flow for the current sale.