How are you handling the valuation of S corps based on the research in the new book, Taxes and Value: The Ongoing Research and Analysis Relating to the S Corporation Valuation Puzzle, by Nancy Fannon (Meyers, Harrison and Pia LLC) and Keith Sellers (University of Denver)? When asked about applying a premium to account for differences between the data on C corps and a subject S corp, one valuation expert tells us: “We used to apply a premium, but we now plan to adjust the discount rate based on [the new book’s] research."

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