What Business Valuers Need to Know For IRS Valuations

Thursday, June 30, 2016

This is a full day of CPE for CPAs and CVAs covering four course topics.


The mornings session is devoted to the two new IRS Job Aids (April 2015) on valuing non-controlling interests in S-corps and reasonable compensation with insights by the original issue champion of these issues at the IRS.   The job aids are presented and then insights are provided to help participants with real life issues on each topic.  After lunch business valuers are provided with insights on what the IRS uses when evaluating Discounts for Lack of Marketability (DLOM) with an update on the IRS Job Aid on DLOM’s.  Having explored these three Job Aids, commentary is provided to help the business valuer when preparing a business valuation report for the IRS looking at the requirements, standards and the most common errors by participants that the IRS is looking for in business valuation reports.

List of Course Highlights

How the IRS Values Non-Controlling Interests in S Corps and What You Should Do – 2 hours

How the IRS Determines Reasonable Compensation and What You Should Do – 2 hours

Discount for Lack of Marketability and What You Should Do for IRS Purposes – 2 hours

What the IRS Looks for When Evaluating a Business Valuation Report – 2 hours

Nebraska Society of CPAs
Mahoney State Park Ashland, NE