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

Summary

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
PDF, Size: 156 KB

Copyright American Society of Appraisers

The information contained in this product is based on content obtained by ASA from sources considered to be reliable, but is not guaranteed as to accuracy and does not purport to be complete. BVR and ASA accept no liability for the use of such information which is provided "AS IS" and with no warranties, express or implied.