How the IRS Values Non-Controlling Interests in S-Corps with Commentary

Tuesday, June 16, 2015

The IRS internal white paper entitled “The IRS Valuation of Non-Controlling Interests in Business Entities Electing to be Treated as S Corporations for Federal Tax Purposes” dated October 29, 2014 is reviewed, and Michael Gregory provides insights to help you the business appraiser respond to this commentary in this webinar.   This recently obtained IRS document presents background on this topic area from the perspective of the IRS.   This document was written to help IRS professionals that are examining S-Corp valuations.  Major elements of this document are presented and Michael Gregory offers his insights as to what this might mean for business valuers providing S-Corp valuations for federal tax purposes.

Business Valuation Resources Webinar
Portland, OR