S corporation premiums revisited: the Erickson-Wang myth

Business Valuation UpdateVol. 9 No. 1
January 2003
R. James Alerding, CPA/ABV
Travis N. Chamberlain, CPA/ABV, ASA
Yassir Karam, CPA/ABV


By now we are mostly overwhelmed with articles on the Gross 1 case and its progeny 2 and their impact on valuation of S corporations and pass-through entities. One of those articles wa ...