Valuation of “S” Corporations Revisited: The Impact of the Life of an “S” Election Under Varying Growth and Discount Rates

Robert E. Duffy, ASA, CFA, CPA is a shareholder in Brueggeman and Johnson, P.C., Seattle, Washington. He holds an MBA from Pacific Lutheran University and a BA from Western Washington University.

George L. Johnson, CFA, CPA is a shareholder in Brueggeman and Johnson, P.C., Seattle, Washington. He holds an MBA from the University of Pennsylvania and a BS from the University of Washington.