2004 in review: S corp. valuation takes the spotlight

Business Valuation UpdateVol. 11 No. 1
January 2005
Shannon P. Pratt, CFA, ARM, ABAR, FASA, MCBA, CM&AA


By far, the most talked about and written about issue in 2004 was the valuation of S corps (and other pass-through entities) and interests in them.