A review of the book Taxes and Value: The Ongoing Research and Analysis Relating to the S Corporation Valuation Puzzle is in the latest edition of NACVA’s QuickRead. The book, written by Nancy J. Fannon (Meyers, Harrison & Pia LLC) and Keith Sellers (University of Denver), presents research that challenges the pass-through entity valuation models used by the Tax Court and the IRS, and it proposes a new model for valuing these entities.
Good timing: The reviewer, Roberto Castro, Esq. (WealthCounsel; Central Washington Appraisal, Forensics and Economics LLC), writes: “Given that it is the beginning of the year, that S corporation shareholders may be discussing exit strategies and buy-sell agreements, and that many valuation analysts provide consulting services too, perhaps it is worth considering what Fannon and Sellers have to say about valuing S corporations.”
For more information on the book, click here.
Please let us know
if you have any comments about this article or enhancements you would like to see.