The Latest on S Corps: Practical Lessons from Research and the Trenches
BVR's Webinar Series
Thursday, October 18, 2012
12:00am-2:00am PT • 3:00am-5:00am ET
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Despite years of debate, doubt, and uncertainty consensus on the treatment of S-corps and other pass through entities remains elusive. Even still, new thinking from academic research, practical valuation experience, and judicial decisions are shedding new light on still-lingering questions. In this exclusive webinar BVR welcomes expert appraiser Nancy Fannon for a hard look at this contentious, ongoing debate. Using new evidence from numerous sources Fannon will shed light on emerging considerations and how this volume of knowledge can be applied to pass through entity valuations today.
- Introduction: Basic questions
- Do shareholder taxes affect value?
- Comparing existing models for pass-through entity valuation:
- IRS/Tax court "model"
- Valuation community "model"
- PTE models
- Van Vleet's method
- DE Chancery "method"
- "Grabowski" model
- Underlying assumptions and their impacts
- "How much" tax penalty is in the market return?
- Value versus returns
- Changes over time
- How small changes reflect on current thinking
- "Tax Capitalization Theory"
- How taxes affect firm behavior
- Pass through entity valuation models and cost of capital
- Understand the underlying principles of the various S corp. methods
- Learn what research tells us about those underlying principles
- Learn how to apply the research regardless of the methodology employed
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