When should you make an adjustment for S Corporation valuations? What are the various risks associated with tax affecting? In this useful session, examine 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 and find out how the IRS approaches this well-litigated issue. Recommendations are presented with access to an article and a workbook if attendees are interested in this detail.