Are Limited Liability Companies Worth More Than S Corporations?

Business Valuation UpdateVol. 18 No. 12
December 2012
Eric J. Barr, CPA, ABV, CFF, CVA, CFE


S corporations, limited liability companies, and partnerships do not pay income tax at the entity level. Taxable income from these entities “passes through” to their owners regardless of whether the earnings are actually distributed. Such pass-through ent ...