How to Conduct an S Corp Valuation for the IRS Given IRS Internal Memorandums

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Training Event Transcripts
April 24, 2018
Michael A. Gregory, ASA, CVA
S corps
S corp valuation

Summary

Join Michael Gregory for a discussion on two recently obtained internal IRS memorandums so that you can work more effectively with the IRS on estate and gift tax valuations. These memorandums shed light on how the IRS approaches valuing S corporation valuations and what you need to consider when preparing an S corporation valuation for federal tax purposes. The memorandums recommend consideration of both Revenue Ruling 59-60 and the IRS Job Aid on Non-Controlling Interests. Key elements of these publications are shared, and the applicability of the Job Aid on discount for lack of marketability are applied.
How to Conduct an S-Corp Valuation for the IRS Given IRS Internal Memorandums
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