August 20, 2019
The Legal Intelligencer published an article co-authored by Advisory Services Senior Manager Taylor Rosanova and Advisory Services Associate Gloria Vasconcellos, on the valuation standard used in determining the tax treatment of S-corporations.
Legal Intelligencer
By Taylor Rosanova, Senior Manager, Advisory Services & Gloria Vasconcellos, Associate, Advisory Services
Excerpt:
For the better part of the last two decades, a subset of the valuation community has valued S-Corporations as if they were C-Corporations and then applied a premium to the value to account for the S-Corporation’s tax advantages. In fact, since Gross v. Commissioner, five notable models to quantify the S-Corporation premiums have been developed from valuation professionals…
