How the IRS Values Non-Controlling Interests in S Corps with Job Aid Commentary by the Original IRS Champion

Friday, December 4, 2015
Learn about the IRS internal Job Aid released in April 2015:
“The IRS Valuation of Non-Controlling Interests in Business Entities Electing to be Treated as S Corporations for Federal Tax Purposes: A Job Aid for IRS Valuation Analysts” dated October 29, 2014 
This IRS Job Aids are presented by Michael Gregory, the original IRS issue champion of this initiative. This internal IRS documents presents background on this topic 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.
NACVA State of MN Chapter
Plymouth, MN