Stock valuation issues for S corporation ESOPs

Business Valuation UpdateVol. 5 No. 6
Data and Publications Update
June 1999

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fair market value (FMV), s corporation

Summary

Light, David C. and Richard C. May, "Valuation Issues for ESOPs in S Corporations," unpublished paper, produced by Valuemetrics, Inc., October 1998. As of Jan. 1, 1998, corporations that have em ...