Subchapter S-Corp: What the IRS Looks for in a Business Valuation Report

Streaming Video

As the former champion on the Subchapter S-Corporation issue at the IRS, Mike explores how the IRS looks at a business valuation focusing on tax affecting Subchapter S-Corps.

With his books “Business Appraisals and the IRS” (May 2013) and “Valuing Interests in S-Corps” (June 2013) current material is provided on this topic. Key items related to factual development are presented. Five major models are discussed including:

  • Fannon
  • Grabowski
  • Mercer
  • Treharne
  • and Van Vleet.

The major US Tax Court cases are explored. This information is presented to assist you as a business appraiser to make good decisions based on the facts in your case. Specific recommendations are suggested when providing an S-Corp valuation for various purposes.

One and half hours of CPE