Valuation Matters Highlighted in the Estate of Cecil

Business Valuation UpdateVol. 29 No. 10
October 2023
Kinjal Shah
Rajesh Khairajani
S corps
S corp valuation, tax affecting, s corporation

Summary

A discussion and the valuation implications of several issues in this case: tax affecting an S corporation, applying an asset approach to value a going-concern business, reliance on a single comparable company, and discounts applied to arrive at per-share value.