What About S-corps?

Friday, September 19, 2014

When should you make an adjustment for S Corporation valuations? What are the various risks associated with tax affecting? In this useful session, Mike examines the five most popular tax affecting models employed by today’s business valuation professionals and learn how to determine which one is the most appropriate in a given scenario. Review the history of S Corporation taxation as well as common assumptions and limiting conditions. Look at six major tax affecting cases from the U.S. Tax Court regarding tax affecting and find out how the IRS approaches this well-litigated issue.  In addition commentary is provided on what is commonly referred to as the BIG tax for Build In capital Gains given a recent court on case on this issue from the U.S. Tax Court. Recommendations are presented with access to an article and a workbook if attendees are interested in this detail.

Southeast Chapter of the Institute of Business Appraisers
Atlanta, Georgia