Editorial Type:
Article Category: Research Article
| Online Publication Date: 01 Jan 2013
S Corporation Valuations in the post-Gross World–Updated
S Corporation Valuations in the post-Gross World–Updated
ASA
Page Range: 139 – 166
Recent Court decisions require that S Corp shareholders and their advisors reconsider how the value of interests in their S corps are determined. We provide four methods of quantifying the differences between interests in S Corps and C Corps based on the facts and circumstances of the specified company and the specific interest.
Copyright: © 2004 American Society of Appraisers
Contributor Notes
Roger J. Grabowski is Managing Director in the Standard & Poor's Corporate Value Consulting practice in Chicago. The author accepts full responsibility for the final form of the paper. Moreover, this work should not be construed as representing the official position of Standard & Poor's. Comments to this working paper should be sent to the author by e-mail: roger_grabowski@standardandpoors.com.