S Corporation Valuations in the post-Gross World–Updated

BVResearch Pro
American Society of Appraisers Business Valuation Review™
Fall 2004 Volume 23, Issue 3 pp. 139-166
Roger J. Grabowski, FASA


Recent Court decisions require that S Corp shareholders and their advisors reconsider how the value of interests in their S corps are determined. We provide four methods of quantifying the differences between interests in S Corps and C Corps based on the facts and circumstances of the specified company and the specific interest.
S Corporation Valuations in the post-Gross World–Updated
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